The balance sheets for Canary Company, along with additional information are provided below: Canary Company Balance Sheet December 31, 2032 and 2031

Assets	2032	2031	Liabilities and Stockholders Equity	2032	2031
Current Assets:			Current Liabilities:
Cash	$108,900	$126,800	Accounts payable	$109,000	$94,000
Accounts receivable	82,000	97,000	Interest payable	6,900	13,800
Inventory	105,000	89,000	Income tax payable	10,000	6,000
Prepaid rent	6,000	3,000	Long-Term Liabilities:
Total Current Assets	$301,900	$315,800	Notes payable	115,000	230,000
Long-Term Assets:
Land	530,000	530,000	Stockholders Equity:
Equipment	830,000	720,000	Common stock	750,000	750,000
Accumulated depreciation	(438,000)	(288,000)	Retained earnings	233,000	184,000
Total Assets	$1,223,900	$1,277,800	Total Liabilities and Stockholders Equity	$1,223,900	$1,277,800

Additional information for 2032:

1. Net income is $79,000.
2. The company purchases $110,000 in equipment. No equipment was sold.
3. Depreciation expense is $150,000.
4. The company repays $115,000 in notes payable.
5. The company declares and pays a cash dividend of $30,000.

Using the indirect method, prepare the full statement of cash flows for Canary Company for the year ending December 31, 2032.