The comparative balance sheet of Amelia Enterprises, Inc. at December 31, 2014 and 2013, is as follows:

		Dec. 31, 2014		Dec. 31, 2013
Assets
Cash		$58,280		$71,720
Accounts receivable (net)		89,550		96,680
Merchandise inventory		127,920		119,830
Prepaid expenses		5,210		3,630
Equipment		260,600		214,700
Accumulated depreciation-equipment		(67,750)		(52,650)
	Total	$473,810		$453,910
Liabilities and Stockholders' Equity
Accounts payable (merchandise creditors)		$99,500		$94,870
Mortgage note payable		0		136,170
Common stock, $1 par		16,000		10,000
Paid-in capital in excess of par-common stock		218,000		128,000
Retained earnings		140,310		84,870
	Total	$473,810		$453,910

Additional data obtained from the income statement and from an examination of the accounts in the ledger for 2014 are as follows:

Net income, $141,930.

Depreciation reported on the income statement, $32,920.

Equipment was purchased at a cost of $63,720, and fully depreciated equipment costing $17,820 was discarded, with no salvage realized.

The mortgage note payable was not due until 2016, but the terms permitted earlier payment without penalty.

6,000 shares of common stock were issued at $16 for cash.

Cash dividends declared and paid, $86,490.

Required:

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Prepare a statement of cash flows, using the indirect method of presenting cash flows from operating activities. Use the minus sign to indicate cash out flows, cash payments, decreases in cash and for any adjustments, if required.

Amelia Enterprises, Inc.
Statement of Cash Flows
For the Year Ended December 31, 2014
Cash flows from operating activities:
				$
Adjustments to reconcile net income to net cash flow from operating activities:
Changes in current operating assets and liabilities:
Net cash flow from operating activities						$
Cash flows from investing activities:
				$
Net cash flow used for investing activities
Cash flows from financing activities:
				$
		$
Net cash flow used in financing activities
						$
Cash at beginning of the year
Cash at end of the year						$