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 sing.)

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 2014 Balance Sheet at December 31 Cash Accounts Receivable Inventory Equipment Accumulated Depreciation-Equipment (38,400) (32,000) 30,600 33,600 115,400 48,160 20,000 33,000 40,000 106,000 $189,360 $167,000 Accounts Payable Salaries and Wages Payable Note Payable (long-term) Common Stock $ 27,400 24,000 1,000 41.00052,000 64,000 26,000 760 86,000 34,200 Retained Earnings $189,360$167,000 Income Statement for 2015 Sales Revenue Cost of Goods Sold Other Expenses $104.000 63,000 28,600 Net Income s 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 depreclation, $6.400 salarles and wages $10 400 taxes $3 400 utilities $8,400 f Accounts Payable include s only inventory purchases made on credit, Because there are no liability accounts relating to taxes or other expenses assume that these expenses were ful ly pald in