Sharp Screen Films, Inc., 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 as follows:

	2015				2014
Balance sheet at December 31
Cash	$	68,350			$	63,400
Accounts receivable		15,450				22,650
Merchandise inventory		22,650				18,100
Property and equipment		209,350				150,500
Less: Accumulated depreciation		(59,300)				(45,850)
	$	256,500			$	208,800
Accounts payable	$	9,200			$	19,400
Wages payable		4,200				1,300
Note payable, long-term		60,500				71,100
Contributed capital		98,700				66,000
Retained earnings		83,900				51,000
	$	256,500			$	208,800
Income statement for 2015
Sales	$	196,000
Cost of goods sold		93,000
Depreciation expense		13,450
Other expenses		43,100
Net income	$	46,450

Additional Data:
a.	Bought equipment for cash, $58,850.
b.	Paid $10,600 on the long-term note payable.
c.	Issued new shares of stock for $32,700 cash.
d.	Dividends of $13,550 were declared and paid.
e.	Other expenses all relate to wages.
f.	Accounts payable includes only inventory purchases made on credit.

Help me make a statement of cash flow please,