The income statement and additional data of Jackson Services, Inc. follow:

Jackson Services, Inc. Income Statement Year Ended December 31, 2013
Revenues:
Sales Revenue	$304,000
Dividend Revenue	7,000
Total Revenues		$311,000
Expenses:
Cost of Goods Sold	$100,000
Salaries Expense	55,000
Depreciation Expense	20,000
Advertising Expense	9,000
Interest Expense	1,000
Income Tax Expense	13,000
Total Expenses		198,000
Net Income		$113,000

Additional data follows:

Acquisition of fixed assets totaled $122,000. Of this amount, $105,000 was paid in cash and a $17,000 note payable was signed for the remainder.

Proceeds from sale of land totaled $28,000. No gain or loss was recognized on the sale.

Proceeds from issuance of common stock totaled $34,000.

Payment of long-term note payable was $17,000.

Payment of dividends was $11,000.

Data from the comparative balance sheet follow:

December 31	2012	2011
Current Assets:
Cash	$89,000	$24,000
Accounts Receivable	45,000	62,000
Inventory	34,000	28,000
Current Liabilities:
Accounts Payable	$33,000	$26,000
Accrued Liabilities	11,000	26,000

Requirements:

Part A: Prepare Jackson Services statement of cash flows for the year ended September 30, 2013, using the indirect method.

Part B: Calculate Jackson Services free cash flow for the year ended September 30, 2013.

Part C: Evaluate Jackson Services cash flows for the year. In your evaluation, mention all three categories of cash flows as well as free cash flow and give the reason for your evaluation.