Comparative financial statements for Weaver Company follow:

Weaver Company Comparative Balance Sheet at December 31
	This Year	Last Year
Assets
Cash	$ 14	$ 12
Accounts receivable	293	230
Inventory	151	195
Prepaid expenses	8	5
Total current assets	466	442
Property, plant, and equipment	512	433
Less accumulated depreciation	(82)	(72)
Net property, plant, and equipment	430	361
Long-term investments	27	33
Total assets	$ 923	$ 836
Liabilities and Stockholders' Equity
Accounts payable	$ 302	$ 225
Accrued liabilities	70	79
Income taxes payable	74	65
Total current liabilities	446	369
Bonds payable	195	172
Total liabilities	641	541
Common stock	165	201
Retained earnings	117	94
Total stockholders equity	282	295
Total liabilities and stockholders' equity	$ 923	$ 836

Weaver Company Income Statement For This Year Ended December 31
Sales		$ 752
Cost of goods sold		450
Gross margin		302
Selling and administrative expenses		223
Net operating income		79
Nonoperating items:
Gain on sale of investments	$ 6
Loss on sale of equipment	(2)	4
Income before taxes		83
Income taxes		24
Net income		$ 59

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 $36 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.)