During a recent year, Nicoles Getaway Spa (NGS) reported net income of $2,900. The company reported the following activities: Increase in inventory of $380. Depreciation of $2,800. Increase of $2,150 in prepaid expenses. Payments of $4,400 on long-term debt. Purchased new spa equipment for $7,562. Payments on accounts payable exceeded purchases by $300. Collections on accounts receivable exceeded credit sales by $839. Issued $10,000 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 $6,800. (Amounts to be deducted should be indicated with a minus sign.)

Cash Flows from Operating Activities Changes in Current Assets and Current Liabilities Cash Flow from Investing Activities Cash Flow from Financing Activities 0l