Comparative financial statements for Weaver Company follow:

Weaver Company Comparative Balance Sheet December 31, 2014 and 2013
	2014		2013
Assets
Cash	$	6	$	12
Accounts receivable		305		228
Inventory		160		196
Prepaid expenses		9		5
Total current assets		480		441
Property, plant, and equipment		511		432
Less accumulated depreciation		(86)		(71)
Net property, plant, and equipment		425		361
Long-term investments		27		33
Total assets	$	932	$	835
Liabilities and Stockholders' Equity
Accounts payable	$	303	$	225
Accrued liabilities		72		80
Income taxes payable		72		65
Total current liabilities		447		370
Bonds payable		195		170
Total liabilities		642		540
Common stock		163		201
Retained earnings		127		94
Total stockholders equity		290		295
Total liabilities and stockholders' equity	$	932	$	835

Weaver Company Income Statement For the Year Ended December 31, 2014
Sales			$	753
Cost of goods sold				445
Gross margin				308
Selling and administrative expenses				220
Net operating income				88
Nonoperating items:
Gain on sale of investments	$	7
Loss on sale of equipment		(1)		6
Income before taxes				94
Income taxes				23
Net income			$	71

During 2014, 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. A cash dividend was paid during 2014 and the company repurchased $38 of its own stock. Weaver did not retire any bonds during 2014.

Required information

Required:
1.	Using the indirect method, determine the net cash for operating activities for 2014. (Negative amount should be entered with a minus sign.)

2.	Using the information in (1) above, along with an analysis of the remaining balance sheet accounts, prepare a statement of cash flows for 2014. (List any deduction in cash and cash outflows as negative amounts.)