The comparative balance sheets for 2016 and 2015 and the statement of income for 2016 are given below for Dux Company. Additional information from Duxs accounting records is provided also.

DUX COMPANY Comparative Balance Sheets December 31, 2016 and 2015 ($ in 000s)
		2016		2015
Assets
Cash	$	59	$	33
Accounts receivable		57		73
Dividends receivable		6		4
Inventory		81		63
Long-term investment		41		23
Land		125		65
Buildings and equipment		212		276
Less: Accumulated depreciation		(38)		(76)
	$	543	$	461
Liabilities
Accounts payable	$	26	$	46
Salaries payable		6		8
Interest payable		8		6
Income tax payable		20		24
Notes payable		60		0
Bonds payable		121		83
Less: Discount on bonds		(15)		(29)
Shareholders' Equity
Common stock		223		213
Paid-in capitalexcess of par		34		33
Retained earnings		81		77
Less: Treasury stock		(21)		0
	$	543	$	461

DUX COMPANY Income Statement For Year Ended December 31, 2016 ($ in 000s)
Revenues
Sales revenue	$	320
Dividend revenue		8	$	328
Expenses
Cost of goods sold		133
Salaries expense		38
Depreciation expense		31
Interest expense		21
Loss on sale of building		9
Income tax expense		30		262
Net income			$	66

Additional information from the accounting records:

a.	A building that originally cost $92,000, and which was three-fourths depreciated, was sold for $14,000.
b.	The common stock of Byrd Corporation was purchased for $18,000 as a long-term investment.
c.	Property was acquired by issuing a 15%, seven-year, $60,000 note payable to the seller.
d.	New equipment was purchased for $28,000 cash.
e.	On January 1, 2016, $38,000 of bonds were sold at face value.
f.	On January 19, Dux issued a 5% stock dividend (1,000 shares). The market price of the $10 par value common stock was $11 per share at that time.
g.	Cash dividends of $51,000 were paid to shareholders.
h.	On November 42,000 shares of common stock were repurchased as treasury stock at a cost of $21,000.

Required:

Prepare the statement of cash flows for Dux Company using the indirect method. (Do not round intermediate calculations. Amounts to be deducted should be indicated with a minus sign. Enter your answers in thousands. (i.e., 10,000 should be entered as 10).))