Comparative balance sheets for 2018 and 2017 and a statement of income for 2018 are given below for Metagrobolize Industries. Additional information from the accounting records of Metagrobolize also is provided.

METAGROBOLIZE INDUSTRIES Comparative Balance Sheets December 31, 2018 and 2017 ($ in 000s)
	2018				2017
Assets
Cash	$	390			$	170
Accounts receivable		370				200
Inventory		520				355
Land		525				500
Building		900				900
Less: Accumulated depreciation		(250	)			(225	)
Equipment		2,550				2,210
Less: Accumulated depreciation		(346	)			(320	)
Patent		1,100				1,300
	$	5,759			$	5,090
Liabilities
Accounts payable	$	620			$	470
Accrued expenses payable		160				130
Lease liabilityland		130				0
Shareholders' Equity
Common stock		3,120				3,000
Paid-in capitalexcess of par		750				715
Retained earnings		979				775
	$	5,759			$	5,090

METAGROBOLIZE INDUSTRIES Income Statement For the Year Ended December 31, 2018 ($ in 000s)
Revenues
Sales revenue	$	2,512
Gain on sale of land		35		$	2,547
Expenses
Cost of goods sold	$	820
Depreciation expensebuilding		25
Depreciation expenseequipment		188
Loss on sale of equipment		15
Amortization of patent		200
Operating expenses	$	500			1,748
Net income				$	799

Additional information from the accounting records:

1. Annual payments of $20,000 on the finance lease liability are paid each January 1, beginning in 2018.
2. During 2018, equipment with a cost of $180,000 (90% depreciated) was sold.
3. The statement of shareholders equity reveals reductions of $155,000 and $440,000 for stock dividends and cash dividends, respectively.

Required: Prepare the statement of cash flows for Metagrobolize Industries using the indirect method. (Enter your answers in thousands. (i.e., 10,000 should be entered as 10).) Amounts to be deducted should be indicated with a minus sign.)