Hartman, Inc. has prepared the following comparative balance sheet for 2014 and 2015:

2015 2014

Cash $292,000 $153,000

Account receivable 149,000 117,000

Inventory 150,000 180,000

Prepaid expense 18,000 27,000

Plant asset 1,275,000 1,050,000

Accumulated depreciation (450,000) (375,000)

Patent 153,000 174,000

Total 1,587,000 1,326,000

Accounts payable 153,000 168,000

Accured liabilities 60,000 42,0000

Mortgage payable -- 450,000

Preferred stock 525,000 ----

Additional pais-in capital- preferred 120,000 -----

Common stock 600,000 600,000

Retained earnings 129,000 66,000

Total 1,587,000 1,326,000

1. Accumulated depreciation account has been credited only for the depreciation expense for the period.

2. The retained earnings account has been charged for dividends of $148,000 and credited for rhe net income for the year.

The income statement for 2015 is as follows:-

Sales revenue 1,980,000

Cost of sales 1,089,000

Gross profit 891,000

Opearting expense 680,000

Net income 211,000

Required:- prepare a statement of cash flow(indirect method) for Hartmen, Inc. for the year ended December 31, 2015.