Cash and cash equivalents, Dec. 31 prior year-end	$	34,000
Cash and cash equivalents, Dec. 31 current year-end		95,608
Cash received as interest		3,400
Cash paid for salaries		98,600
Bonds payable retired by issuing common stock (no gain or loss on retirement)		175,000
Cash paid to retire long-term notes payable		170,000
Cash received from sale of equipment		83,300
Cash received in exchange for six-month note payable		34,000
Land purchased by issuing long-term note payable		101,500
Cash paid for store equipment		32,300
Cash dividends paid		20,400
Cash paid for other expenses		54,400
Cash received from customers		659,600
Cash paid for inventory		342,992

Use the above information about Ferron Company to prepare a complete statement of cash flows (direct method) for the current year ended December 31.

FERRON COMPANY
Statement of Cash Flows
For Year Ended December 31
Cash flows from operating activities
		$0
Cash flows from investing activities
		0
Cash flows from financing activities
		0
Net increase (decrease) in cash and cash equivalents		$0
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		$0
Noncash investing and financing activities