Presented below is a condensed version of the comparative balance sheets for Sondergaard Corporation for the last two years at December 31.

		2012			2011
Cash		$199,547			$99,138
Accounts receivable		228,780			235,135
Investments		66,092			94,054
Equipment		378,758			305,040
Less: Accumulated depreciation%u2014equipment		(134,726	)		(113,119	)
Current liabilities		170,314			191,921
Capital stock		203,360			203,360
Retained earnings		364,777			224,967

Additional information: Investments were sold at a loss (not extraordinary) of $8,897; no equipment was sold; cash dividends paid were $63,550; and net income was $203,360. (a) Prepare a statement of cash flows for 2012 for Sondergaard Corporation. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)