Below are balance sheet and income statement data for Supersonic Corporation. (For the balance sheet data, the end-of-year information is in the left column.)

Balance Sheet

Income Statement (for 2013)

Additional information for Supersonic Corporation is as follows:
(a) Bad debt expense of $185 is included in selling and administrative expenses.
(b) Property, plant, and equipment was sold during 2013 for $900 cash.
(c) All accounts payable relate to inventory purchases.
(d) During 2013, Supersonic capitalized $75 of interest associated with the construction of a building. None of the interest payable relates to this capitalized interest.
(e) On July 15, 2013, Supersonic repurchased shares of its own stock for $130. On December 19, 2013, Supersonic resold the shares for $90. Supersonic uses the cost method for accounting for treasury stock.
(f) On November 17, 2013, Supersonic declared and issued a 10% stock dividend. The number of shares of common stock outstanding increased from 200 to 220. After the stock dividend, the market price per share of common stock was $60.
(g) During the year, Supersonic capitalized $160 in expenditures for software.
The capitalized costs are being amortized over the estimated useful life of the development costs.
(h) On January 1, 2013, Supersonic signed an agreement to lease a piece of equipment. The lease is being accounted for as a capital lease. The annual lease payment is $50. The present value of the minimum lease payments is $257. The leased asset has been included in property, plant, and equipment, and the lease liability is included in long-term debt. The lease term is nine years, and the implicit interest rate is 13%.
(i) Supersonic uses the LIFO method of inventory valuation. During the year, Supersonic dipped into its LIFO layers. As a result, cost of goods sold was $128 lower than it otherwise would have been.
(j) On January 1, 2013, Supersonic purchased 30% of Micro Inc. for $240 cash. At the time, the book value of Micro's net assets was $800. Net income for 2013 for Micro Inc. was $200.
(k) During the year, all of the convertible preferred stock was converted into shares of Supersonic common stock.
Instructions:
Prepare a complete statement of cash flows for 2013 for Supersonic Corporation. Use the direct method for reporting cash flows from operating activities?

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2013 2012 Cash $4,443 804 110 80 $3,130 728 92 Accounts receivable 1,587 2, 213A 43 Prepaid selling and administrative expenses 26 2013 Property, plant, and equipment Accumulated depreciation Investment in Micro Inc. s 245 200 8,250 2,780 9.400 280 116 682 360 75 54 1,820 270 Deferred income tax asset. 0) 740 400 110 36 1,480 125 3,227 Accounts payable Interest payable Income taxes payable 2.085 3227 Net pension liability Convertible preferred stock 600 3,450 2,200 inneslsnk 0 5,335 450 2.200 Income Statement (for 2013) Sales Income from Micro Inc. Gain on sale of property, plant, and equipment Cost of goods sold Selling and administrative expenses Pension expense Interest expense $38,730 60 250 $23,200 7,840 210 370 940 112 35 2,800 Amortization expense Unrealized holding loss on investment securities Income tax expense Total expenses and losses 35,507 Net income $3,533