Construct a statement of cash flows for Fincorp for 2015 using Table 3.4 as a guide. Treat interest as an operating expense and assume that interest paid is equal to finance expense for the year.
Here are some data on Fincorp, Inc., that you should use. Fincorp follows IFRS. The statement of financial position items correspond to values at year-end of 2014 and 2015, while the statement of comprehensive income items correspond to revenues or expenses during the year ending in either 2014 or 2015. All values are in thousands of dollars.

2015 2014 $ 350 Trade payables $ 300 Revenue 4,100 4,000 (320) (300) Depreciation Short-term investments 550 430 Inventories 350 300 Long-term debt 2,400 3,000 Provisions 770 680 Administrative expenses (550) (500) Federal and provincial taxes (420) (400) Trade receivables 400 450 Finance income 120 50 Finance expense" (150) (150) Property, plant, and equipment 5,800 5,000 (410) Dividends paid (410) (1,600) Cost of goods sold (1,700) Cash and cash equivalents 300 800