The following are comparative balance sheets and an income statement for Wentworth Company.

Wentworth Company
Balance Sheets
as of December 31
	2024	2023
Cash	$ 20,500	$ 137,000
Accounts receivable	212,000	122,000
Inventory	197,000	242,000
Long-term investments	0	77,000
Total assets	$ 429,500	$ 578,000
Liabilities and shareholders' equity
Accounts payable	$ 85,200	$ 137,000
Operating expenses payable	25,700	16,700
Bonds payable	78,500	117,000
Common stock	142,000	142,000
Retained earnings	98,100	165,300
Totals	$ 429,500	$ 578,000

Wentworth Company
Income Statement
For the Year Ended December 31, 2024
Sales		$ 593,000
Cost of goods sold:
Beginning inventory	$ 242,000
Purchases	347,000
Goods available for sale	589,000
Less: ending inventory	197,000
Cost of goods sold		392,000
Gross profit		201,000
Operating expenses		197,000
Income from operations		4,000
Other expenses:
Loss on sale of long-term investment		(9,200)
Net loss		$ (5,200)

Cash dividends of $62,000 were paid in 2024.

Required:

Prepare a statement of cash flows for 2024 using the direct method.

Note: Amounts to be deducted should be indicated with a minus sign.