Construct the statement of cash flows given the following information:

■ $10,000 in new long-term debt is issued.

■ $30,000 of common stock is repurchased.

■ Common stock dividends are $15,000.

■ Current assets are increased by $20,000.

■ Current liabilities are decreased by $40,000.

■ Depreciation is $10,000.

■ Net income is $100,000.

■ Plant and equipment purchased during the period are $30,000.