Comparative financial statements for Weaver Company follow:

Weaver Company Comparative Balance Sheet at December 31
	This Year	Last Year
Assets
Cash	$ -15	$ 12
Accounts receivable	338	231
Inventory	151	194
Prepaid expenses	8	5
Total current assets	482	442
Property, plant, and equipment	507	428
Less accumulated depreciation	81	70
Net property, plant, and equipment	426	358
Long-term investments	26	32
Total assets	$ 934	$ 832
Liabilities and Stockholders' Equity
Accounts payable	$ 304	$ 224
Accrued liabilities	71	79
Income taxes payable	72	63
Total current liabilities	447	366
Bonds payable	199	170
Total liabilities	646	536
Common stock	161	201
Retained earnings	127	95
Total stockholders equity	288	296
Total liabilities and stockholders' equity	$ 934	$ 832

Weaver Company Income Statement For This Year Ended December 31
Sales		$ 754
Cost of goods sold		446
Gross margin		308
Selling and administrative expenses		218
Net operating income		90
Nonoperating items:
Gain on sale of investments	$ 7
Loss on sale of equipment	(1)	6
Income before taxes		96
Income taxes		24
Net income		$ 72

During this year, Weaver sold some equipment for $19 that had cost $30 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 $40 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.)