The following information was taken from Tamberson Company's accounting records:

	Jan. 1, 2016	Dec. 31, 2016
Debits
Cash	2,000	5,523
A/R (net)	4,200	4,000
Marketable Securities (at cost)	4,800	5,900
Inventories	8,000	7,600
Prepaid Expenses	1,500	2,000
Investments (long-term)	8,000	6,000
Land	16,000	16,000
Buildings and Equipment	32,000	46,200
Discount on Bonds Payable	0	377
Credits
Accumulated Depreciation	16,000	16,400
A/P	3,200	4,100
Income Taxes Payable	2,400	2,500
Wages Payable	1,200	500
Interest Payable	0	400
Notes Payable (long-term)	3,600	0
10% Bonds Payable	0	13,000
Deferred Taxes Payable	800	1,200
Common Stock, $10 par	14,000	21,000
Convertible Preferred Stock, $100 par	7,000	0
Addl Paid-in Capital	9,000	12,600
Retained Earnings	19,300	21,900
Allowance for Change in Value of Mkt Sec.	200	0

Additional information for 2016:

a. Income statement items:

Sales	40,100
Cost of goods sold	-21,000
Depreciation Expense	-2,100
Wages Expense	-11,000
Other operating expenses	-1,300
Bond interest expense	-600
Dividend revenue	800
Gain on sale of investments	700
Loss on sale of equipment	-200
Income tax expense	-2,000
Net income	3,400

b. Dividends declared and paid totaled $800.

c. On January 1, 2016, convertible stock that had originally been issued at par were converted into 500 shares of common stock. The book value method was used to account for the conversion.

d. Long-term investments that cost $2,000 were sold for $2,700.

e. The long-term note payable was extinguished by issuing 200 shares of common stock at the beginning of the year.

f. Equipment with a cost of $2,000 and a book value of $300 was sold for $100.

g. Equipment was purchased at a cost of $16,200 cash.

h. The 10% bonds payable were issued on August 31, 2016, at 97. They mature on August 31, 2026. The company uses the straight-line method to amortize the discount.

i. Taxable income was less than pretax accounting income, resulting in a $400 increase in deferred taxes payable.

j. Short-term marketable securities were purchased at a cost of $1,100. The portfolio was increased by $200 to a $5,900 fair value at year-end by adjusting the related allowance account.

Required:

Prepare the Statement of Cash Flows for 2016 for Tamberson Company, using the indirect approach.