Comparative financial statements for Weaver Company follow:

Weaver Company

Comparative Balance Sheet

at December $31$

This Year Last Year

Assets

Cash $ $-20$ $ $11$

Accounts receivable $332229$

Inventory $152195$

Prepaid expenses $86$

Total current assets $472441$

Property, plant, and equipment $507428$

Less accumulated depreciation $8271$

Net property, plant, and equipment $425357$

Long$-$term investments $2733$

Total assets $ $924$ $ $831$

Liabilities and Stockholders' Equity

Accounts payable $ $300$ $ $225$

Accrued liabilities $7378$

Income taxes payable $7463$

Total current liabilities $447366$

Bonds payable $198171$

Total liabilities $645537$

Common stock $162200$

Retained earnings $11794$

Total stockholders$$ equity $279294$

Total liabilities and stockholders' equity $ $924$ $ $831$

Weaver Company

Income Statement

For This Year Ended December $31$

Sales $ $752$

Cost of goods sold $449$

Gross margin $303$

Selling and administrative expenses $222$

Net operating income $81$

Nonoperating items:

Gain on sale of investments $ $6$

Loss on sale of equipment $(2)4$

Income before taxes $85$

Income taxes $24$

Net income $ $61$

During this year, Weaver sold some equipment for $$19$ that had cost $$31$ and on which there was accumulated depreciation of $$10.$ In addition, the company sold long$-$term investments for $$12$ that had cost $$6$ when purchased several years ago. Weaver paid a cash dividend this year and the company repurchased $$38$ 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.$)$