Comparative balance sheets for 2013 and 2014 and an income statement for 2014 are provided below for A2Z Industries. Additional information from the accounting records of A2A is also provided.

A2Z Industries Comparative Balance Sheets December 31, 2014 and 2013 ($ in 000)
	2014	2013
Assets:
Cash	$1,800	$1,125
Accounts receivable	1,800	1,350
Inventory	2,700	1,575
Available for sale securities, at FMV	500	400
Land	2,025	1,800
Building	2,700	2,700
Less: Acc. Depreciation	(900)	(810)
Equipment	8,550	6,750
Less: Acc. Depreciation	(1,575)	(1,440)
Patent	3,600	4,500
	$20,700	$17,550
Liabilties:
Accounts payable	$2,250	$1,350
Accrued expenses payable	900	675
Lease liabilityland	450	0
Stockholders Equity:
Common Stock	9,450	9,000
PIC in excess of pa	2,250	2,025
Retained earnings	5,400	4,500
Accumulated other comprehensive income	100	0
	$20,700	$17,550

A2Z Industries Income Statement For the year ended December 31, 2014 ($ in 000)
Revenues:
Sales revenue	$7,935
Gain on sale of land	270
Total Revenues		$8,205
Expenses:
Cost of goods sold	$1,800
Depreciation expensebuilding	90
Depreciation expenseequipment	945
Loss on sale of equipment	45
Amortization of patent	900
Operating expenses	1,500
Total expenses		5,280
Net income		$2,925

Additional information:

a. The AFSS were purchased on December 31, 2013. There were no additional purchases or sales of AFSS during 2014.

b. During 2014, equipment with a cost of $900 (90% depreciated) was sold.

c. The Statement of Shareholders Equity reveals reductions of $675 and $1,350 for stock dividends and cash dividends, respectively.

Required:

Prepare the Statement of Cash Flows of A2Z for the year ended December 31, 2014. Use the indirect method.