Comparative financial statements for Weaver Company follow:

Weaver Company Comparative Balance Sheet at December 31
	This Year				Last Year
Assets
Cash and cash equivalents	$	30			$	12
Accounts receivable		290				230
Inventory		160				195
Prepaid expenses		9				6
Total current assets		489				443
Property, plant, and equipment		509				430
Less accumulated depreciation		(83	)			(70	)
Net property, plant, and equipment		426				360
Long-term investments		25				32
Total assets	$	940			$	835
Liabilities and Stockholders' Equity
Accounts payable	$	303			$	225
Accrued liabilities		73				77
Income taxes payable		75				64
Total current liabilities		451				366
Bonds payable		199				170
Total liabilities		650				536
Common stock		165				202
Retained earnings		125				97
Total stockholders equity		290				299
Total liabilities and stockholders' equity	$	940			$	835

Weaver Company Income Statement For This Year Ended December 31
Sales					$	755
Cost of goods sold						450
Gross margin						305
Selling and administrative expenses						220
Net operating income						85
Nonoperating items:
Gain on sale of investments	$	6
Loss on sale of equipment		(2	)			4
Income before taxes						89
Income taxes						24
Net income					$	65

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 $7 when purchased several years ago. Weaver paid a cash dividend this year and the company repurchased $37 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.)