Presented below is information for 2014 and 2013 related to the operations of Zyr Electronics.

	December 31
	2014	2013		2014
Cash	$ 32,400	$ 26,500	Sales	$298,000
Accounts receivable	26,800	23,200	Cost of goods sold	145,000
Inventory	23,500	34,000	Gross profit	153,000
Prepaid expenses	2,100	2,900	Depreciation expense	8,600
Land	45,000	45,000	Other operating expenses	114,000
Equipment	124,000	98,100	Income from operations	30,400
Accumulated depreciation	15,800	19,900	Loss on equipment disposal	1,400
Total	$238,000	$209,800	Income before income taxes	29,000
			Income tax expense	9,800
Accounts payable	$ 32,400	$ 46,500	Net income	$ 19,200
Wages payable	11,000	9,700
Bonds payable	35,000	0
Common stock	109,000	105,000
Retained earnings	50,600	48,600
Total	$238,000	$209,800

Additional information:

In 2014, Zyr declared and paid a cash dividend of $17,200.

The company issued $35,000 of bonds at a discount for cash.

Equipment with a cost of $17,000 and a book value of $4,300 was sold for cash. New equipment was acquired for cash.

The company issued stock for cash.

Prepaid expenses pertain to operating expenses; accounts payable is only used for merchandise purchases.

Instructions:

Prepare a statement of cash flows in proper form for 2014, using the indirect method.