During a recent year, Nicoles Getaway Spa (NGS) reported net income of $3,200. The company reported the following activities:

Increase in inventory of $300.

Depreciation of $2,000.

Increase of $2,070 in prepaid expenses.

Payments of $3,600 on long-term debt.

Purchased new spa equipment for $7,482.

Payments on accounts payable exceeded purchases by $220.

Collections on accounts receivable exceeded credit sales by $759.

Issued $12,000 of common stock.

Required: Based on this information, prepare a statement of cash flows for the year ended December 31 using the indirect method. Assume the cash balance at the beginning of the year was $6,000. (Amounts to be deducted should be indicated with a minus sign.)