Cash and cash equivalents balance, December 31, 2012	$	44,000
Cash and cash equivalents balance, December 31, 2013		123,728
Cash received as interest		4,400
Cash paid for salaries		127,600
Bonds payable retired by issuing common stock (no gain or loss on retirement)		165,000
Cash paid to retire long-term notes payable		220,000
Cash received from sale of equipment		107,800
Cash received in exchange for six-month note payable		44,000
Land purchased by issuing long-term note payable		95,700
Cash paid for store equipment		41,800
Cash dividends paid		26,400
Cash paid for other expenses		70,400
Cash received from customers		853,600
Cash paid for merchandise		443,872

Use the above information about the cash flows of Ferron Company to prepare a complete statement of cash flows (direct method) for the year ended December 31, 2013.(Amounts to be deducted should be indicated with a minus sign.)