Cash and cash equivalents balance, December 31, 2014	$	26,000
Cash and cash equivalents balance, December 31, 2015		73,112
Cash received as interest		2,600
Cash paid for salaries		75,400
Bonds payable retired by issuing common stock (no gain or loss on retirement)		170,000
Cash paid to retire long-term notes payable		130,000
Cash received from sale of equipment		63,700
Cash received in exchange for six-month note payable		26,000
Land purchased by issuing long-term note payable		98,600
Cash paid for store equipment		24,700
Cash dividends paid		15,600
Cash paid for other expenses		41,600
Cash received from customers		504,400
Cash paid for inventory		262,288

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, 2015.(Amounts to be deducted should be indicated with a minus sign.)