The balance sheets for Plasma Screens Corporation, along with additional information, are provided below:

PLASMA SCREENS CORPORATION
Balance Sheets
December 31, 2024 and 2023
	2024	2023
Assets
Current assets:
Cash	$116,500	$136,800
Accounts receivable	80,400	95,000
Inventory	101,000	85,400
Prepaid rent	5,200	2,600
Long-term assets:
Land	510,000	510,000
Equipment	814,000	700,000
Accumulated depreciation	(434,000)	(280,000)
Total assets	$1,193,100	$1,249,800
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$105,000	$90,400
Interest payable	6,900	13,800
Income tax payable	9,200	5,600
Long-term liabilities:
Notes payable	115,000	230,000
Stockholders' equity:
Common stock	730,000	730,000
Retained earnings	227,000	180,000
Total liabilities and stockholders' equity	$1,193,100	$1,249,800

Additional Information for 2024:

1. Net income is $75,000.
2. The company purchases $114,000 in equipment. No equipment was sold.
3. Depreciation expense is $154,000.
4. The company repays $115,000 in notes payable.
5. The company declares and pays a cash dividend of $28,000.

Required: Prepare the statement of cash flows using the indirect method. (Amounts to be deducted, cash outflows, and any decrease in cash should be indicated with a minus sign.)

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