Financial statements of Pouchie Co. included the following information for the year ended Dec. 31, 2016. Depreciation and amortization expense is $279, Cash dividends declared and paid were 312, purchase of equipment was 823, net income was 398, Beginning cash balance was 114, proceeds of common stock issued were 165, proceeds from sale of building (at book value) were 200, accounts receivable increase were 10, ending cash balance was 105, inventory decrease was 44, accounts payable increase were 50. Complete the following statement of cash flows, using the indirect method.

the Year Ended Decmbr 31,201 Cash fows from operating acliviies Add (deduct) items not affecting cash Deprediation and amortization expense Accounts receivable increase Sale of building (at book value) Common stock issued Beginning cash balance Net cash provided by operating activities Cash lows from investing activities Purchase of equipment Cash dividends declared and paid Common stock issued Net cash provided by iwesting acivities Cash flows from fnancing activities Accounts payable increase Accounts recelvable increase Purchase of equipment Net cash used for financing activities Net Increase in cash for the year Cash balance January 1, 2016 Cash balance December 31, 2016