13.7 - Current year cash receipts and disbursements for the Walker Aquarium appear below (in thousands).

1. Unrestricted cash contributions, $6,000.

2. Collections of documented promises, $65.

3. Cash endowments donorrestricted in perpetuity, $45.

4. Grant received from a private trust, restricted to special programs, $500. $425 is spent on these programs.

5. Cash paid to acquire equipment, $200.

6. Cash invested in securities, $150. Cash received from the sale of securities, $35.

7. Donor-restricted cash accumulated in prior years, spent for programs: $150; spent for equipment, $125.

8. Program, fund-raising and administrative expenses were $5,700; accounts payable increased $40 during the year, and depreciation included in expenses was $50.

9. Investment income was $25; included was $5 in unrealized gains.

Please help me show me how to create a statement of cash flows for Walker Aquarium, in good form. The beginning cash balance was $120, and the direct method is used for cash from operating activities.