The following comparative balance sheets and income statement are available for Little Bit Inc. Prepare a statement of cash flows for 2013:

Balance Sheet	December 31,
	2013	2012
Cash	$ 40,000.00	$ 24,000.00
Accounts Receivable (net)	$ 48,000.00	$ 41,500.00
Inventory	$ 43,000.00	$ 34,500.00
Prepaid Expenses	$ 19,000.00	$ 15,000.00
Total Current Assets	$ 150,000.00	$ 115,000.00
Plant and Equipment	$ 67,000.00	$ 61,000.00
Less accumulated depreciation	$ (41,000.00)	$ (23,000.00)
Plant and Equipment (net)	$ 26,000.00	$ 38,000.00
Long-Term Investments	$ 90,000.00	$ 89,000.00
Total Assets	$ 266,000.00	$ 242,000.00
Accounts Payable	$ 13,000.00	$ 11,000.00
Accrued Liabilities	$ 55,000.00	$ 71,000.00
Total Current Liabilities	$ 68,000.00	$ 82,000.00
Long-Term Debt	$ 25,000.00	$ 8,000.00
Deferred Taxes	$ 4,000.00	$ 3,500.00
Total Liabilities	$ 97,000.00	$ 93,500.00
Common Stock ($1 par) and additional paid-in capital	$ 112,000.00	$ 97,000.00
Retained earnings	$ 57,000.00	$ 51,500.00
Total Liabilities and Equity	$ 266,000.00	$ 242,000.00
Income Statement for 2013
Sales		$ 155,000.00
Cost of goods sold		$ 83,000.00
Gross Profit		$ 72,000.00
Selling and administrative	$ 45,700.00
Depreciation	$ 18,000.00	$ 63,700.00
Operating Profit		$ 8,300.00
Interest Expense		$ 2,000.00
Earnings before tax		$ 6,300.00
Tax Expense		$ 800.00
Net Income		$ 5,500.00