The comparative balance sheets for Hinckley Corporation show the following information.

		December 31
		2014		2013
Cash		$36,730		$14,980
Accounts receivable		21,740		10,380
Inventory		18,420		9,570
Investments		0		3,680
Buildings		0		30,100
Equipment		51,110		21,510
Patents		5,580		6,930
		$133,580		$97,150
Allowance for doubtful accounts		$3,370		$5,140
Accumulated depreciationequipment		2,280		4,730
Accumulated depreciationbuilding		0		6,770
Accounts payable		5,580		3,680
Dividends payable		0		4,130
Notes payable, short-term (nontrade)		2,080		3,620
Long-term notes payable		32,590		25,230
Common stock		43,060		33,190
Retained earnings		44,620		10,660
		$133,580		$97,150

Additional data related to 2014 are as follows.

1.		Equipment that had cost $12,190 and was 40% depreciated at time of disposal was sold for $3,600.
2.		$9,870 of the long-term note payable was paid by issuing common stock.
3.		Cash dividends paid were $4,130.
4.		On January 1, 2014, the building was completely destroyed by a flood. Insurance proceeds on the building were $31,860 (net of $3,140 taxes).
5.		Investments (available-for-sale) were sold at $1,530 above their cost. The company has made similar sales and investments in the past.
6.		Cash was paid for the acquisition of equipment.
7.		A long-term note for $17,230 was issued for the acquisition of equipment.
8.		Interest of $2,010 and income taxes of $6,810 were paid in cash.

Prepare a statement of cash flows using the indirect method. Flood damage is unusual and infrequent in that part of the country. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Hinckley Corporation statement of cash flows for the year ended December 31, 2014

Adjustments to reconcile net income to
Supplemental disclosures of cash flow information: