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		165,500
Cash paid to acquire plant assets		24,000
Proceeds from short-term borrowing		10,000
Loans made to borrowers		4,800
Collections on loans (excluding interest)		4,000
Interest and dividends received		46,500
Cash received from customers		825,000
Proceeds from sales of plant assets		9,000
Dividends paid		44,000
Cash paid to suppliers and employees		603,000
Interest paid		19,000
Income taxes paid		70,000
Using this information, prepare a statement of cash flows under direct method. (List any deduction in cash and cash outflows as negative amounts.)