Consultex, Inc. was founded in 2012 as a small financial consulting business. The company had done reasonably well in 2012-2014 but started noticing its cash dwindle early in 2015. In January 2015, Consultex had paid $13,500 to purchase land and repaid $3,000 principal on an existing promissory note. In March, the company paid $1,500 cash for dividends and $1,000 to repurchase Consultex stock that had previously been issued for $1,000. To improve its cash position, Consultex borrowed $4,500 by signing a new promissory note in May and also issued stock to a new private investor for $11,500 cash. Year-end comparative balance sheets and income statements are presented below. Required: Prepare a properly formatted Statement of Cash Flows for Consultex, Inc. for the year ended October 31, 2015 (using the indirect method). (Amounts to be deducted should be indicated with a minus sign.)