Dianes balance sheets as of December 31, 2014 and 2013 are presented below:

2014 2013

Cash $55,000 $40,000

Accounts receivable 32,000 35,000

Prepaid expenses 35,000 10,000

Property, plant, and equipment at cost 108,000 68,000

Accumulated depreciation (30,000) (18,000)

TOTAL ASSETS $200,000 $135,000

Accrued wages payable $15,000 $30,000

Unearned revenues 6,000 5,000

Dividends payable 20,000 0

Long-term debt 15,000 25,000

Common stock 25,000 20,000

Additional paid-in-capital 30,000 20,000

Retained earnings 89,000 35,000

TOTAL LIABILITIES & SE $200,000 $135,000

SELECTED OTHER INFORMATION:

During 2014, Diane reported net income of $134,000.

During the first three quarters of 2014, Diane both declared and paid a quarterly dividend. During the fourth quarter of 2014, Diane declared a quarterly dividend, however, as of 12-31-14, Diane had not yet paid the dividend.

During 2014, Diane both borrowed on a long-term basis and paid back some long-term debt. During 2014, Diane borrowed $17,000.

During 2014, Diane both bought and sold some property, plant, and equipment (PP&E). A machine Diane sold during 2014 originally cost her $9,000. Diane sold the PP&E for $6,000. At the time of the sale, the PP&E had accumulated depreciation of $4,000.

During 2014, Diane issued additional common stock.

During 2014, Diane did NOT enter into any non-cash investing or financing activities.

Prepare Dianes Statement of Cash Flows (in good form) for the year ended December 31, 2014. Diane uses the indirect method.