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

	Current Year			Prior Year
Balance Sheet at December 31
Cash	$	45,330		$	16,500
Accounts Receivable		24,300			26,000
Inventory		27,300			33,000
Equipment		107,700			99,000
Accumulated DepreciationEquipment		(35,800	)		(28,500	)
Total Assets	$	168,830		$	146,000
Accounts Payable	$	23,200		$	20,500
Salaries and Wages Payable		830			1,000
Note Payable (long-term)		34,000			45,000
Common Stock		78,500			57,000
Retained Earnings		32,300			22,500
Total Liabilities and Stockholders Equity	$	168,830		$	146,000
Income Statement (current year)
Sales Revenue	$	113,000
Cost of Goods Sold		67,500
Other Expenses		32,200
Net Income	$	13,300

Additional Data:

1. Bought equipment for cash, $8,700.
2. Paid $11,000 on the long-term note payable.
3. Issued new shares of stock for $21,500 cash.
4. Declared and paid a $3,500 cash dividend.
5. Other expenses included depreciation, $7,300; salaries and wages, $11,300; taxes, $4,300; utilities, $9,300.
6. 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.

HUNTER COMPANY Statement of Cash Flows For the Year Ended December 31 Cash Flows from Operating Activities: Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities: Cash Flows from Investing Activities: Cash Flows from Financing Activities