Denari Inc. had the following information at December 31, 2016:

Denari Inc Balance Sheet at December 31, 2016
Assets	2016	2015
Cash	$ 2,800	$ 2,300
Accounts Receivable	760	500
Prepaid Expenses	340	400
Machinery (net)	$ 5,600	$ 6,000
Total Assets	$ 9,500	$ 9,200
Liabilities
Accounts Payable	$ 1,400	$ 1,600
Unearned Revenue	800	725
Long-Term Notes Payable	$ 3,400	$ 3,000
Total Liabilities	$ 5,600	$ 5,325
Equity
Common Stock (no par)	$ 80	$ 75
Retained Earnings	3,820	3,800
Total Equity	$ 3,900	$ 3,875
Total Liabilities and Equity	$ 9,500	$ 9,200

Denari Inc Income Statement For the Year Ended December 31, 2016
Service Revenue	$ 10,000
Salary Expense	$ (6,000)
Utilities Expense	(2,300)
Depreciation Expense	(2,000)
Gain on Sale of Machinery	$ 390
Net Income	$ 90

During the year, Denari:

bought new machinery and sold old machinery for $990 cash

repaid $1,100 of notes payable and borrowed new notes

issued new (no par value) common stock for cash

declared and paid cash dividends

Prepare Denaris Cash Flow Statement for the year ended December 31, 2016, using the indirect method.