The comparative balance sheets for 2013 and 2012 and the statement of income for 2013 are given below for Wright Company. Additional information from Wright's accounting records is provided also.

WRIGHT COMPANY Comparative Balance Sheets December 31, 2013 and 2012 ($ in 000s)
	2013		2012
Assets
Cash	$	130	$	120
Accounts receivable		163		165
Short-term investment		62		24
Inventory		162		160
Land		122		150
Buildings and equipment		770		580
Less: Accumulated depreciation		(223)		(165)
	$	1,186	$	1,034
Liabilities
Accounts payable	$	50	$	53
Salaries payable		4		6
Interest payable		8		5
Income tax payable		9		15
Notes payable		0		38
Bonds payable		356		280
Shareholders' Equity
Common stock		445		380
Paid-in capitalexcess of par		217		190
Retained earnings		97		67
	$	1,186	$	1,034

WRIGHT COMPANY Income Statement For Year Ended December 31, 2013 ($ in 000s)
Revenues
Sales revenue			$	660
Expenses
Cost of goods sold	$	310
Salaries expense		94
Depreciation expense		58
Interest expense		10
Loss on sale of land		3
Income tax expense		95		570
Net income			$	90

Additional information from the accounting records:
a.	Land that originally cost $28,000 was sold for $25,000.
b.	The common stock of Microsoft Corporation was purchased for $38,000 as a short-term investment not classified as a cash equivalent.
c.	New equipment was purchased for $190,000 cash.
d.	A $38,000 note was paid at maturity on January 1.
e.	On January 1, 2013, bonds were sold at their $76,000 face value.
f.	Common stock ($65,000 par) was sold for $92,000.
g.	Net income was $90,000 and cash dividends of $60,000 were paid to shareholders.

Required:

Prepare the statement of cash flows of Wright Company for the year ended December 31, 2013. Present cash flows from operating activities by the direct method. (You may omit the schedule to reconcile net income with cash flows from operating activities.)(Enter your answers in thousands. Amounts to be deducted should be indicated with a minus sign.)