The accounting staff of Wyoming Outfitters, Inc., has assembled the following information for the current year ended December 31.

Cash and cash equivalents, Jan. 1	$	35,800
Cash and cash equivalents, Dec. 31		137,700
Cash paid to acquire plant assets		22,000
Proceeds from short-term borrowing		10,000
Loans made to borrowers		4,200
Collections on loans (excluding interest)		4,000
Interest and dividends received		42,100
Cash received from customers		815,000
Proceeds from sales of plant assets		9,000
Dividends paid		45,000
Cash paid to suppliers and employees		624,000
Interest paid		19,000
Income taxes paid		64,000

Using this information, prepare a statement of cash flows under direct method. (List any deduction in cash and cash outflows as negative amounts.)