Additional Information on Year 2015 Transactions
a.	The loss on the cash sale of equipment was $4,175 (details inb).
b.	Sold equipment costing $44,175, with accumulated depreciation of $25,550, for $14,450 cash.
c.	Purchased equipment costing $86,350 by paying $47,000 cash and signing a long-term note payable for the balance.
d.	Borrowed $2,700 cash by signing a short-term note payable.
e.	Paid $41,525 cash to reduce the long-term notes payable.
f.	Issued 2,200 shares of common stock for $20 cash per share.
g.	Declared and paid cash dividends of $47,800.

Required:
1.	Prepare a complete statement of cash flows; report its operating activities using the indirect method.(Amounts to be deducted should be indicated with a minus sign.)