The comparative balance sheets of Constantine Cavamanlis Inc. at the beginning and the end of the year 2014 are as follows. Net Income of $48, 960 was reported, and dividends of $24, 480 were pad in 2014. New equipment was purchased and none was sold. Prepare a statement of cash flows for the year 2014. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)