he records of Rangler Paper Co. reflect the select data provided below for the reporting period ended 31 December 20X5.

Statement of Financial Position Data
Paid cash dividend	$ 17,000
Established restricted construction cash fund (a long-term investment) to build a new building	63,500
Increased inventory of merchandise	17,500
Borrowed on a long-term note	28,500
Acquired five acres of land for a future site for the company; paid in full by issuing 3,350 shares of Rangler common shares, when the quoted market price per share was $15	50,250
Increase in prepaid expenses	3,700
Decrease in accounts receivable	7,700
Payment of bonds payable in full at book value	100,500
Increase in accounts payable	6,400
Cash from disposal of old operational assets (sold at book value)	12,700
Decrease in rent receivable	3,400

Statement of Comprehensive Income
Sales revenue	$407,000
Rent revenue	13,500
Cost of goods sold	(197,000	)
Depreciation expense	(23,500	)
Remaining expenses	(100,500	)
Net earnings and comprehensive income	$99,500

Required: Prepare the SCF using the indirect method for operating activities. Group all changes in non-cash working capital in operations as one amount. Separate disclosure of cash paid for interest and income tax and investment income is not required. Assume a beginning cash balance of $65,500. (Enter your answers in thousands of dollars. Deductible amounts and Cash outflows should be indicated with minus sign.)