During a recent year, Nicoles Getaway Spa (NGS) reported net income of $2,800. The company reported the following activities:

a.	Increase in inventory of $500.
b.	Depreciation of $3,900.
c.	Increase of $2,270 in prepaid expenses.
d.	Payments of $5,600 on long-term debt.
e.	Purchased new spa equipment for $7,682.
f.	Payments on accounts payable exceeded purchases by $420.
g.	Collections on accounts receivable exceeded credit sales by $959.
h.	Issued $11,000 of common stock.

Basea on this intormation, prepare a statement or casn ows tor the year enaea uecember 31 using the indirect method. Assume the cash balance at the beginning of the year was $8,000. (Amounts to be deducted should be indicated with a minus sign.) NICOLE'S GETAWAY SPA Statement of Cash Flows For the Year Ended December 31 Cash Flows from Operating Activities Changes in Current Assets and Current Liabilities Cash Flow from Investing Activities Cash Flow from Financing Activities