The following are several items involving the cash flow activities of the ROCKY HORROR PICTURE CO. for 2016:

Net income, $55900

Payment of dividends, $14200

Ten-year, $30700 bonds payable were issued at face value

Depreciation expense, $19300

Building was acquired at a cost of $32300

Accounts receivable decreased by $3000

Accounts payable decreased by $4400

Equipment was acquired at a cost of $5400

Inventories increased by $6700

Beginning cash balance, $15200

Required:

Prepare Rocky Horror Picture's statement of cash flows for 2016 using the indirect method. Use a minus sign for any negative amounts.