The comparative balance sheet of Merrick Equipment Co. for December 31, 20Y9 and 20Y8, is as follows:

		Dec. 31, 20Y9		Dec. 31, 20Y8
Assets
Cash		$273,150		$252,920
Accounts receivable (net)		98,950		90,840
Inventories		279,330		268,960
Investments		0		104,200
Land		143,280		0
Equipment		308,200		237,780
Accumulated depreciationequipment		(72,150)		(64,120)
Total assets		$1,030,760		$890,580
Liabilities and Stockholders' Equity
Accounts payable		$186,570		$175,440
Accrued expenses payable		18,550		23,160
Dividends payable		10,310		8,020
Common stock, $10 par		55,660		43,640
Excess of paid-in capital over par		209,240		121,120
Retained earnings		550,430		519,200
Total liabilities and stockholders' equity		$1,030,760		$890,580

Additional data obtained from an examination of the accounts in the ledger for 20Y9 are as follows:

1. Equipment and land were acquired for cash.
2. There were no disposals of equipment during the year.
3. The investments were sold for $93,780 cash.
4. The common stock was issued for cash.
5. There was a $73,090 credit to Retained Earnings for net income.
6. There was a $41,860 debit to Retained Earnings for cash dividends declared.

Required:

Prepare a statement of cash flows, using the indirect method of presenting cash flows from (used for) operating activities. Use the minus sign to indicate cash outflows, cash payments, decreases in cash, or any negative adjustments.

Merrick Equipment Co. Statement of Cash Flows For the Year Ended December 31, 20Y9

Cash flows from (used for) operating activities:
Net income
Adjustments to reconcile net income to net cash flows from (used for) operating activities:
Depreciation
Loss on sale of investments
Changes in current operating assets and liabilities:
Increase in accounts receivable
Increase in inventories
Increase in accounts payable
Decrease in accrued expenses payable
Net cash flows from operating activities		$fill in the blank 15
Cash flows from (used for) investing activities:
Cash received from sale of investments	$
Cash paid for purchase of land
Cash paid for the purchase of equipment
Net cash flows used for investing activities		fill in the blank 22
Cash flows from (used for) financing activities:
Cash received from issuing common	$
Cash dividends
Net cash flows from financing activities		fill in the blank 27
Net increase in cash		$
Cash balance, January 1, 20Y9		fill in the blank 30
Cash balance, December 31, 20Y9		$fill in the blank 31