Comparative financial statements for Weaver Company follow:

Weaver Company

Comparative Balance Sheet

at December $31$

This Year Last Year

Assets

Cash $ $-20$ $ $13$

Accounts receivable $335230$

Inventory $152195$

Prepaid expenses $86$

Total current assets $475444$

Property, plant, and equipment $513434$

Less accumulated depreciation $8272$

Net property, plant, and equipment $431362$

Long$-$term investments $2430$

Total assets $ $930$ $ $836$

Liabilities and Stockholders' Equity

Accounts payable $ $304$ $ $224$

Accrued liabilities $7280$

Income taxes payable $7364$

Total current liabilities $449368$

Bonds payable $198171$

Total liabilities $647539$

Common stock $163202$

Retained earnings $12095$

Total stockholders$$ equity $283297$

Total liabilities and stockholders' equity $ $930$ $ $836$

Weaver Company

Income Statement

For This Year Ended December $31$

Sales $ $751$

Cost of goods sold $449$

Gross margin $302$

Selling and administrative expenses $219$

Net operating income $83$

Nonoperating items:

Gain on sale of investments $ $7$

Loss on sale of equipment $(2)5$

Income before taxes $88$

Income taxes $24$

Net income $ $64$

During this year, Weaver sold some equipment for $$19$ that had cost $$31$ and on which there was accumulated depreciation of $$10.$ In addition, the company sold long$-$term investments for $$13$ that had cost $$6$ when purchased several years ago. Weaver paid a cash dividend this year and the company repurchased $$39$ of its own stock. This year Weaver did not retire any bonds.

$2.$ Using the information from Part $1,$ along with an analysis of the remaining balance sheet accounts, prepare a statement of cash flows for this year. $($List any deduction in cash and cash outflows as negative amounts.$)$