Comparative statements of financial position for Campbell Inc. appear below:

CAMPBELL INC. Comparative Statements of Financial Position Assets Dec. 31, 2016 Dec. 31, 2015 Cash $ 29,000 $15,000 Accounts receivable 28,000 19,000 Prepaid expenses 9,000 12,000 Merchandise inventory 37,000 27,000 Long-term investments 35,000 53,000 Equipment 75,000 48,000 Accumulated depreciationequipment (26,000) (22,000) Total assets $187,000 $152,000

Liabilities and Shareholders' Equity Accounts payable $ 21,000 $ 9,000 Mortgage payable 37,000 45,000 Common shares 40,000 23,000 Retained earnings 89,000 75,000 Total liabilities and shareholders' equity $187,000 $152,000

Additional information regarding fiscal 2016: 1. Profit for the year was $27,000. 2. Cash dividends of $13,000 were declared and paid during the year. 3. Long-term investments with a carrying amount of $53,000 were sold for $48,000 cash.

Instructions Using the indirect method, prepare a statement of cash flows for the year ended December 31, 2016.