Consultex, Inc. was founded in 2012 as a small financial consulting company. The company had done reasonably well between 2012 and 2014, but began to notice a decline in cash in early 2015. As of January 2015, Consultex had paid $14,500 to purchase land and paid $3,000 of principal on an existing promissory note . In March, the company paid $1,700 in cash for dividends and $1,100 to repurchase previously issued Consultex shares for $1,100. To improve its cash position, Consultex borrowed $4,700 by signing a new note in May and also issued shares to a new private investor for $11,700 in cash. Below are the balance sheets and comparative income statements at the end of the year.

CONSULTEX, INC.
Balance sheet
31 October
	2015			2014
Assets
Money	ps	9,490		ps	12,500
accounts receivable		13,400			11,700
prepaid rent		1,850			2,700
Tierra		25,500			11,000
total assets	ps	50,240		ps	37,900
Liabilities and Equity
Wages and salaries payable	ps	1,850		ps	2,700
Income taxes payable		1,100			1,100
Notes payable (long term)		13,400			11,700
Common actions		19,300			8,700
Retained earnings		14,590			13,700
Total Liabilities and Stockholders' Equity	ps	50,240		ps	37,900

CONSULTEX, INC.
Statement of income
For the year ended October 31
	2015			2014
sales revenue	ps	156,500		ps	159,500
Wages and salaries expense		97,700			96,700
Rental costs		35,700			29,700
utility expenses		19,400			19,700
Profit before Income Tax Expense		3,700			13,400
Income from tax expenses		1,110			4,020
Net Income	ps	2,590		ps	9,380

Required:

Prepare a properly formatted statement of cash flows for Consultex, Inc. for the year ended October 31, 2015 (using the indirect method). (The amounts to be deducted must be indicated with a minus sign).