A simplified balance sheet for Supernova Inc. contain the following amounts at the end of 2013 and 2014:

Supernova Inc. Balance Sheet As at August 31
	2014	2013
Assets
Current Assets
Cash	$10,600	$8,900
Accounts Receivable	$14,200	$8,600
Prepaid Expenses	$2,800	$1,500
Inventory	$33,400	$15,900
Total Current Assets	$61,000	$34,900
Long-Term Assets
Property, Plant & Equipment	$182,000	$169,000
Less: Accumulated Depreciation	$-24,600	$-21,500
Total Assets	$218,400	$182,400
Liabilities
Current Liabilities	$20,400	$20,400
Long-Term Liabilities	$27,000	$41,000
Total Liabilities	$47,400	$61,400
Stockholders' Equity
Common Stock	$74,000	$52,000
Retained earnings	$97,000	$69,000
Total Stockholders' Equity	$171,000	$121,000
Total Liabilities and Equity	$218,400	$182,400

Assume current liabilities include only items from operations (e.g., accounts payable, tax payable). Long-Term liabilities include items from financing (e.g. bonds and other Long-Term liabilities). Also assume that no property, plant & equipment was sold during the year.

Prepare the cash flow statement for 2014 using the indirect method. Assume the net income for 2014 was $28,000.

Do not enter dollar signs or commas in the input boxes. Use the negative sign for a decrease in cash.

Supernova Inc. Cash Flow Statement For the Year Ended August 31, 2014
Cash Flow from Operations
Net Income	Answer
Add: Depreciation	Answer
Change in Current Assets and Current Liabilities
Increase in Accounts Receivable	Answer
Increase in Prepaid Expenses	Answer
Increase in Inventory	Answer
Change in Cash Due to Operations		Answer
Cash Flow from Investing
Property Plant and Equipment	Answer
Change in Cash Due to Investing		Answer
Cash Flow from Financing
Common Stock	Answer
Long-Term Liabilities	Answer
Change in Cash Due to Financing		Answer
Net increase (decrease) in cash		Answer
Cash at the beginning of the year		Answer
Cash at the end of the year		Answer