Cash and cash equivalents, Dec. 31 prior year-end	$	26,000
Cash and cash equivalents, Dec. 31 current year-end		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)		175,000
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		101,500
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 Ferron Company to prepare a complete statement of cash flows (direct method) for the current year ended December 31. (Amounts to be deducted should be indicated with a minus sign.)

FERRON COMPANY Statement of Cash Flows For Year Ended December 31 Cash flows from operating activities Cash flows from investing activities Cash flows from financing activities Net increase (decrease) in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year Noncash investing and financing activities