Exercise 23-17 Jobim Inc., had the following condensed balance sheet at the end of operations for 2013.

JOBIM INC. BALANCE SHEET DECEMBER 31, 2013
Cash	$8,100	Current liabilities	$15,380
Current assets other than cash	28,760	Long-term notes payable	25,380
Investments	19,960	Bonds payable	25,300
Plant assets (net)	67,180	Capital stock	75,270
Land	39,950	Retained earnings	22,620
$163,950	$163,950

During 2014, the following occurred.

1.	A tract of land was purchased for $11,380.
2.	Bonds payable in the amount of $20,490were retired at par.
3.	An additional $10,560in capital stock was issued at par.
4.	Dividends totaling $9,239were paid to stockholders.
5.	Net income was $30,550after deducting depreciation of $13,690.
6.	Land was purchased through the issuance of $22,400in bonds.
7.	Jobim Inc. sold part of its investment portfolio for $12,780. This transaction resulted in a gain of $2,270for the company. The company classifies the investments as available-for-sale.
8.	Both current assets (other than cash) and current liabilities remained at the same amount.

Prepare a statement of cash flows for 2014 using the indirect method