Fenwicke Company organized and began operating a subsidiary in a foreign country on January 1, 2015, by investing LCU 64,000. This subsidiary immediately borrowed LCU 160,000 on a five-year note with 10 percent interest payable annually beginning on January 1, 2016. The subsidiary then purchased for LCU 224,000 a building that had a 10-year anticipated life and no salvage value and is to be depreciated using the straight-line method. Also on January 1, the subsidiary rents the building for three years to a group of local doctors for LCU 7,200 per month. By year-end, payments totaling LCU 72,000 had been received. On October 1, LCU 3,600 was paid for a repair made on that date. The subsidiary transferred a cash dividend of LCU 5,100 back to Fenwicke on December 31, 2015. The functional currency for the subsidiary is the LCU. Currency exchange rates for 1 LCU follow:

January 1, 2015	$	2.10	=	1 LCU
October 1, 2015		1.95	=	1
Average for 2015		1.95	=	1
December 31, 2015		1.80	=	1

Prepare a statement of cash flows in LCU for Fenwicke