Hunter Company is developing its annual financial statements at December 31, 2015. The statements are complete except for the statement of cash flows. The completed comparative balance sheets and income statement are summarized:

	2015			2014
Balance Sheet at December 31
Cash	$	48,160		$	20,000
Accounts Receivable		30,600			33,000
Inventory		33,600			40,000
Equipment		115,400			106,000
Accumulated DepreciationEquipment		(38,400	)		(32,000	)
	$	189,360		$	167,000
Accounts Payable	$	27,400		$	24,000
Salaries and Wages Payable		760			1,000
Note Payable (long-term)		41,000			52,000
Common Stock		86,000			64,000
Retained Earnings		34,200			26,000
	$	189,360		$	167,000
Income Statement for 2015
Sales Revenue	$	104,000
Cost of Goods Sold		63,000
Other Expenses		28,600
Net Income	$	12,400

Additional Data:
a.	Bought equipment for cash, $9,400.
b.	Paid $11,000 on the long-term note payable.
c.	Issued new shares of stock for $22,000 cash.
d.	Declared and paid a $4,200 cash dividend.
e.	Other expenses included depreciation, $6,400; salaries and wages, $10,400; taxes, $3,400; utilities, $8,400.
f.	Accounts Payable includes only inventory purchases made on credit. Because there are no liability accounts relating to taxes or other expenses, assume that these expenses were fully paid in cash.

Required:
1.	Prepare the statement of cash flows for the year ended December 31, 2015, using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)