I am having trouble with doing cash flow statements

Damocles Company manufacture fine swords. Below arelisted the net changes in the company's balance sheetaccounts for the past year:

	Debits	Credits
Cash	$51,000
Accounts Receivable	170,000
Inventory		$63,000
Prepaid Expenses	4,000
Long-Term Loans to Subsidiaries		80,000
Long-Term Invesments	90,000
Plant and Equipment	340,000
Accumulated Depreciation		65,000
Accounts Payable		48,000
Accrued Liablilites	5,000
Bonds Payable		200,000
Deferred Income Taxes		9,000
Preferred Stock	180,000
Common Stock		300,000
Retained Earnings		75,000
	840,000	840,000

The following addtional information is available about lastyear's activities:

a. Net income for the year was $85,000

b. The company sold equipment during the year for$35,000. The equipment originally cost the company $160,000,and it had $145,000 in accumulated depreciation at the time ofsale.

c. The company declared and paid $10,000 in cash dividendsduring the year.

d. Depreciation charges for the year were $_?_

e. The opening and closing balances in the Plant and Equipmentand Accumulated Depreciation accounts are given below:

	Opening	Closing
Plant and Equipment	$2,850,000	$3,190,000
Accumulated Depreciation	$975,000	$1,040,000

f. There were no stock conversions (i.e., one class of stockconverted to another class) during the year.

g. The balance in the Cash account at the beginning of theyear was $190,000; the balance at the end of the year was$_?_

h If data are not given explaining the change in an account,make the most reasonable assumption as to the cause of thechange.

Required: Using the indirect method, prepare a statement ofcash flows for the year.