Here are comparative balance sheets for Taguchi Company.

TAGUCHI COMPANY
Comparative Balance Sheets
December 31
Assets	2011		2010
Cash	$72,147		$20,392
Accounts receivable	85,763		74,521
Inventories	166,111		186,360
Land	71,998		101,801
Equipment	258,259		199,597
Accumulated depreciation	(65,648)		(30,050)
Total	$588,630		$552,621
Liabilities and Stockholders' Equity
Accounts payable	$39,014		$46,091
Bonds payable	145,700		204,400
Common stock ($1 par)	215,000		171,000
Retained earnings	188,916		131,130
Total	$588,630		$552,621

Additional information:

1. Net income for 2011 was $101,295.
2. Cash dividends of $43,509 were declared and paid.
3. Bonds payable amounting to $58,700 were redeemed for cash $58,700.
4. Common stock was issued for $44,000 cash.
5. No equipment was sold during 2011, but land was sold at cost.

Complete the statement of cash flows for 2011 using the indirect method. (List amounts from largest positive to smallest positive followed by most negative to least negative, e.g. 15, 14, 10, -17, -5, -1. If amount decreases cash flow, use either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)