Presented next are the balance sheet accounts of Bergen Corporation as of December 31, 2014 and 2013.

Additional Information:
€¢ On January 2, 2014, Bergen sold all of its marketable investment securities for $95,000 cash.
€¢ On March 10, 2014, Bergen paid a cash dividend of $50,000 on its common stock. No other dividends were paid or declared during 2014.
€¢ On April 15, 2014, Bergen issued 2,000 shares of its common stock for land having a fair value of $100,000.
€¢ On May 25, 2014, Bergen borrowed $450,000 from an insurance company. The underlying promissory note bears interest at 15% and is payable in three equal annual installments of $150,000. The first payment is due on May 25, 2015.
€¢ On June 15, 2014, Bergen purchased equipment for $392,000 cash.
€¢ On July 1, 2014, Bergen sold equipment costing $52,000, with a book value of $28,000 for $33,000 cash.
€¢ On December 31, 2014, Bergen leased equipment from Tilden Company for a 10-year period. Equal payments under the lease are $25,000 due on December 31 each year. The first payment was made on December 31, 2014. The present value at December 31, 2014, of the 10 lease payments is $158,000. Bergen appropriately recorded the lease as a capital lease. The $25,000 lease payment due on December 31, 2015, will consist of $9,000 principal and $16,000 interest.
€¢ Bergen's net income for 2014 is $253,000.
€¢ Bergen owns a 10% interest in the voting common stock of Mason, Inc. Mason reported net income of $120,000 for the year ended December 31, 2014, and paid a common stock dividend of $55,000 during 2014.

Required:
Prepare a cash flow statement for Bergen using the indirect method for2014.

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Leased equipment under capital lease Marketable investment securities, at cost Investment in Mason, Inc., at cost Liabilities and Stockholders' Equitv Current portion of long-term debt Accounts payable and accrued expenses Total current liabilities Note payable, long-term Liability under capital lease Common stock, par-value $20 Total liabilities and stockholders' equity