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

			2015	2014
Cash			$ 356,240	$ 186,660
Accounts Receivable			$ 181,780	$ 142,740
Inventory			$ 183,000	$ 219,600
Prepaid Expenses			$ 21,960	$ 32,940
Plant assets			$ 1,555,500	$ 1,281,000
Accumulated Depreciation			$ (549,000)	$ (457,500)
Patents			$ 186,660	$ 212,280
			$ 1,936,140	$ 1,617,720
Accounts payable			$ 186,660	$ 204,960
Accrued liabilities			$ 73,200	$ 51,240
Mortgage payable			$ -	$ 549,000
Preferred Stock			$ 640,500	$ -
Additional paid-in capital			$ 146,400	$ -
Common stock			$ 732,000	$ 732,000
Retained earnings			$ 157,380	$ 80,520
			$ 1,936,140	$ 1,617,720

1. The 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 $180,560 and credited for the net income for the year.

The income statement for 2015 is as follows:
Sales revenue			$ 2,415,600
Cost of sales			$ 1,328,580
Gross Profit			$ 1,087,020
Operating expenses			$ 829,600
Net Income			$ 257,420

From the information above, prepare a statement of cash flows (indirect method) for Hartman, Inc. for the year ended December 31, 2015.