Prepare a Statement of Cash Flows from the current information provided by the Bookvalium Corporation:

Proceeds from sales $10,000

Proceeds from short-term debt 6,000

Proceeds from long-term debt 20,000

Proceeds from the sale of common stock 2,000

Purchase of fixed assets 5,000

Sale of old equipment 1,000

Retirement of debt issue 1,000

Purchase of inventories 4,000

Payment of dividends 15,000