Bennett Hospital provides you with the following comparative balance sheets:

The following additional information is available:

1. During 20X2, certain long-term investments were sold at a loss of $40, and new long-term investments were purchased for $400.

2. During 20X2, certain plant assets (cost $250; accumulated depreciation $240) were sold for $22.

3. During 20X2, an old $3,000, 7 percent bond issue was retired at face value, and a new $3,000, 6 percent bond issue was sold at face value.

4. The 20X2 income reported a net loss of $50.

Required: Prepare a statement of cash flows for 20X2.

12/31/X1 $ 290 Cash Accrued interest receivable Accounts receivable Allowance for uncollectible accounts Inventories Prepaid expenses Long-term investments Plant assets Accumulated depreciation Total 12/31/X2 $ 140 50 1,800 (200) 170 60 1,000 7.000 (1,900) $ 8,120 40 1,600 (180) 130 70 750 6,800 (1.300) $ 8,200