Use the balance sheet and income statement below:

VALIUMS MEDICAL SUPPLY CORPORATION Balance Sheet as of December 31, 2015 and 2014 (in thousands of dollars)
	2015			2014					2015			2014
Assets								Liabilities and Equity
Current assets:								Current liabilities:
Cash and marketable securities	$	84		$	83			Accrued wages and taxes	$	65		$	53
Accounts receivable		198			193			Accounts payable		164			153
Inventory		326			303			Notes payable		143			143
Total	$	608		$	579			Total	$	372		$	349
Fixed assets:								Long-term debt:	$	617		$	580
Gross plant and equipment	$	1,109		$	906			Stockholders equity:
Less: Depreciation		170			125			Preferred stock (6 thousand shares)	$	6		$	6
								Common stock and paid-in surplus		120			120
Net plant and equipment	$	939		$	781			(100 thousand shares)
Other long-term assets		158			158			Retained earnings		590			463
Total	$	1,097		$	939			Total	$	716		$	589
Total assets	$	1,705		$	1,518			Total liabilities and equity	$	1,705		$	1,518

VALIUMS MEDICAL SUPPLY CORPORATION Income Statement for Years Ending December 31, 2015 and 2014 (in thousands of dollars)
	2015				2014
Net sales	$	916			$	826
Less: Cost of goods sold		401				364
Gross profits	$	515			$	462
Less: Other operating expenses		59				53
Earnings before interest, taxes, depreciation, and amortization (EBITDA)	$	456			$	409
Less: Depreciation		45				43
Earnings before interest and taxes (EBIT)	$	411			$	366
Less: Interest		60				54
Earnings before taxes (EBT)	$	351			$	312
Less: Taxes		143				123
Net income	$	208			$	189
Less: Preferred stock dividends	$	6			$	6
Net income available to common stockholders	$	202			$	183
Less: Common stock dividends		75				75
Addition to retained earnings	$	127			$	108
Per (common) share data:
Earnings per share (EPS)	$	2.02			$	2
Dividends per share (DPS)	$	0.75			$	0.75
Book value per share (BVPS)	$	7.10			$	5.83
Market value (price) per share (MVPS)	$	8.13			$	6.31

Prepare a statement of cash flows for Valiums Medical Supply Corporation. (Enter your answers in thousands. Amounts to be deducted should be indicated with a minus sign. Leave no cells blank - be certain to enter "0" wherever required.)

Statement of Cash Flows for Year Ending December 31, 2015 (in thousands of dollars)
A. Cash flows from operating activities
(Click to select)Net lossNet income	$
Additions (sources of cash):
(Click to select)Increase in fixed assetsIncrease in accounts payableDepreciationIncrease in other long-term assetsIncrease in accrued wages and taxes
(Click to select)Increase in accrued wages and taxesDepreciationIncrease in fixed assetsIncrease in other long-term assetsIncrease in accounts payable
(Click to select)DepreciationIncrease in accrued wages and taxesIncrease in other long-term assetsIncrease in fixed assetsIncrease in accounts payable
Subtractions (uses of cash):
(Click to select)Increase in accounts receivableIncrease in inventoryIncrease in common and preferred stockIncrease in notes payableIncrease in other long-term assets
(Click to select)Increase in common and preferred stockIncrease in other long-term assetsIncrease in inventoryIncrease in accounts receivableIncrease in notes payable
Net cash flow from operating activities	$
B. Cash flows from investing activities
Subtractions:
(Click to select)Increase in notes payableIncrease in accrued wages and taxesIncrease in fixed assetsIncrease in other long-term assetsIncrease in long-term debt	$
(Click to select)Increase in long-term debtIncrease in notes payableIncrease in other long-term assetsIncrease in fixed assetsIncrease in accrued wages and taxes
Net cash flow from investing activities	$
C. Cash flows from financing activities
Additions:
(Click to select)Increase in accounts payableIncrease in inventoryIncrease in long-term debtIncrease in notes payableIncrease in common and preferred stock	$
(Click to select)Increase in long-term debtIncrease in inventoryIncrease in notes payableIncrease in accounts payableIncrease in common and preferred stock
(Click to select)Increase in notes payableIncrease in long-term debtIncrease in accounts payableIncrease in common and preferred stockIncrease in inventory
Subtractions:
(Click to select)Common stock dividendsPreferred stock dividendsIncrease in other long-term assetsIncrease in accounts payableIncrease in inventory
(Click to select)Increase in accounts payableCommon stock dividendsIncrease in inventoryIncrease in other long-term assetsPreferred stock dividends
Net cash flow from financing activities	$
D. Net change in cash and marketable securities	$
You have the following information on Els Putters, Inc.: sales to working capital is 4.7 times, profit margin is 25 percent, net income available to common stockholders is $6.50 million, and current liabilities are $6.1 million. What is the firms balance of current assets? (Enter your answer in millions of dollars rounded to 2 decimal places.)