The following information is available for the Ehrens Corporation:

EHRENS CORPORATION Balance Sheets At December 31
	2013	2012
Assets:
Cash	$ 24,640	$ 23,040
Accounts receivable	32,180	29,400
Merchandise inventory	73,125	61,710
Long-term investments	55,900	56,400
Equipment	175,500	145,500
Accumulated depreciation	(33,550)	(31,200)
Total assets	$327,795	$284,850
Liabilities:
Accounts payable	$ 65,000	$ 40,380
Incomes taxes payable	10,725	10,200
Bonds payable	48,750	66,000
Total liabilities	$124,475	$116,580
Equity:
Common stock	117,000	96,000
Contributed capital in excess of pay	13,000	9,000
Retained earnings	73,320	63,270
Total equity	$203,320	$168,270
Total liabilities and equity	$327,795	$284,850

EHRENS CORPORATION Income Statement For Year Ended December 31, 2013
Sales		$240,000
Cost of goods sold	$80,900
Depreciation expense	29,400
Other operating expenses	48,000
Interest expense	2,000	(160,300)
Other gains (losses):
Loss on sale of equipment		(8,400)
Income before taxes		71,300
Income taxes expense		27,650
Net income		$ 43,650

Additional information: (1) There was no gain or loss on the sales of the long-term investments, nor on the bonds retired. (2) Old equipment with an original cost of $37,550 was sold for $2,100 cash.

(3) $500 was received from the sale of long term investments

(4) New equipment was purchased for $67,550 cash.

(4) Cash dividends of $33,600 were paid. (5) Additional shares of stock were issued for $25,000

(6) Paid $17,250 for the early retirement of a bond Prepare a statement of cash flows for the 2013 calendar year using the indirect method