The comparative balance sheets for Rothlisberger Company as of December 31 are presented below.

ROTHLISBERGER COMPANY Comparative Balance Sheets December 31
Assets		2015			2014
Cash		$71,280			$44,460
Accounts receivable		44,830			61,240
Inventory		151,550			142,830
Prepaid expenses		14,920			21,880
Land		104,510			130,570
Buildings		200,060			200,060
Accumulated depreciationbuildings		(59,860	)		(40,810	)
Equipment		228,980			155,170
Accumulated depreciationequipment		(45,830	)		(34,720	)
Total		$710,440			$680,680
Liabilities and Stockholders Equity
Accounts payable		$47,040			$39,730
Bonds payable		259,670			299,680
Common stock, $1 par		200,700			160,690
Retained earnings		203,030			180,580
Total		$710,440			$680,680

Additional information:

1.		Operating expenses include depreciation expense of $40,590 and charges from prepaid expenses of $6,960.
2.		Land was sold for cash at book value.
3.		Cash dividends of $15,110 were paid.
4.		Net income for 2015 was $37,560.
5.		Equipment was purchased for $94,980 cash. In addition, equipment costing $21,170 with a book value of $10,740 was sold for $5,100 cash.
6.		Bonds were converted at face value by issuing 40,010 shares of $1 par value common stock.

Prepare a statement of cash flows for the year ended December 31, 2015, using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)