The following partial information is available for A&O Company for 2014 and 2015:

2015 2014

Cash $ 292,000 $ 153,000

Accounts receivable 149,000 117,000

Inventory 150,000 180,000

Prepaid expenses 18,000 27,000

Plant assets 1,275,000 1,050,000

Accumulated depreciation (450,000) (375,000)

Patent 153,000 174,000

$1,587,000 $1,326,000

Accounts payable $ 153,000 $ 168,000

Accrued liabilities 60,000 42,000

Mortgage payable — 450,000

Preferred stock 525,000 —

Additional paid-in capital—preferred 120,000 —

Common stock 600,000 600,000

Retained earnings 129,000 66,000

$1,587,000 $1,326,000

• The increase in Accumulated Depreciation account is due to the depreciation expense for the period. No plant assets were sold during the year. Patents were not purchased or sold during the year.
• The Retained Earnings account has been charged for dividends of $148,000 and credited for the net income for the year.
• Depreciation expense and patent amortization expense for 2015 are included in the $680k operating expense shown below.

The income statement (partial information) for 2015 is as follows:

Sales revenue $1,980,000

Cost of sales 1,089,000

Gross profit 891,000

Operating expenses 680,000

Net income $ 211,000

Indirect method : show calculations for cash flow from (a) Operating (b) Investing, and (c) Financing activities for 2015.