he following are Sullivan Corp.s comparative balance sheet accounts at December 31, 2014 and 2013, with a column showing the increase (decrease) from 2013 to 2014.

COMPARATIVE BALANCE SHEETS
		2014			2013			Increase (Decrease)
Cash		$815,070			$700,760			$114,310
Accounts receivable		1,128,000			1,168,100			(40,100	)
Inventory		1,850,000			1,714,400			135,600
Property, plant, and equipment		3,307,400			2,966,400			341,000
Accumulated depreciation		(1,164,500	)		(1,040,600	)		(123,900	)
Investment in Myers Co.		309,570			275,770			33,800
Loan receivable		250,620						250,620
Total assets		$6,496,160			$5,784,830			$711,330
Accounts payable		$1,014,200			$955,800			$58,400
Income taxes payable		30,900			50,300			(19,400	)
Dividends payable		79,020			99,130			(20,110	)
Lease liabililty		401,470						401,470
Common stock, $1 par		500,400			500,400
Paid-in capital in excess of parcommon stock		1,500,500			1,500,500
Retained earnings		2,969,670			2,678,700			290,970
Total liabilities and stockholders equity		$6,496,160			$5,784,830			$711,330

Additional information:

1.		On December 31, 2013, Sullivan acquired 25% of Myers Co.s common stock for $275,770. On that date, the carrying value of Myerss assets and liabilities, which approximated their fair values, was $1,103,080. Myers reported income of $135,200 for the year ended December 31, 2014. No dividend was paid on Myerss common stock during the year.
2.		During 2014, Sullivan loaned $301,140 to TLC Co., an unrelated company. TLC made the first semiannual principal repayment of $50,520, plus interest at 10%, on December 31, 2014.
3.		On January 2, 2014, Sullivan sold equipment costing $60,470, with a carrying amount of $36,220, for $39,860 cash
4.		On December 31, 2014, Sullivan entered into a capital lease for an office building. The present value of the annual rental payments is $401,470, which equals the fair value of the building. Sullivan made the first rental payment of $60,490 when due on January 2, 2015.
5.		Net income for 2014 was $369,990.
6.		Sullivan declared and paid cash dividends for 2014 and 2013 as shown below.

		2014		2013
Declared		December 15, 2014		December 15, 2013
Paid		February 28, 2015		February 28, 2014
Amount		$79,020		$99,130

Prepare a statement of cash flows for Sullivan Corp. for the year ended December 31, 2014, using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)