Below are balance sheet and income statement data for Supersonic Corporation.

Additional information for Supersonic Corporation is as follows:
(a) Bad debt expense of $185 is included in selling and administrative expenses.
(b) Property, plant, and equipment was sold during 2011 for $900 cash.
(c) All accounts payable relate to inventory purchases.
(d) During 2011, Supersonic capitalized $75 of interest associated with the construction of a building. None of the interest payable relates to this capitalized interest.
(e) On July 15, 2011, Supersonic repurchased shares of its own stock for $130. On December 19, 2011, Supersonic resold the shares for $90. Supersonic uses the cost method for accounting for treasury stock.
(f) On November 17, 2011, Supersonic declared and issued a 10% stock dividend. The number of shares of common stock outstanding increased from 200 to 220. After the stock dividend, the market price per share of common stock was $60.
(g) During the year, Supersonic capitalized $160 in expenditures for software.
The capitalized costs are being amortized over the estimated useful life of the development costs.
(h) On January 1, 2011, Supersonic signed an agreement to lease a piece of equipment. The lease is being accounted for as a capital lease. The annual lease payment is $50. The present value of the minimum lease payments is $257. The leased asset has been included in property, plant, and equipment, and the lease liability is included in long-term debt. The lease term is nine years, and the implicit interest rate is 13%.
(i) Supersonic uses the LIFO method of inventory valuation. During the year, Supersonic dipped into its LIFO layers. As a result, cost of goods sold was $128 lower than it otherwise would have been.
(j) On January 1, 2011, Supersonic purchased 30% of Micro Inc. for $240 cash. At the time, the book value of Micro's net assets was $800. Net income for 2011 for Micro Inc. was $200.
(k) During the year, all of the convertible preferred stock was converted into shares of Supersonic common stock.
Instructions:
Prepare a complete statement of cash flows for 2011 for Supersonic Corporation. Use the direct method for reporting cash flows from operatingactivities.

Balance Sheet 2011 2010 $4,443 $3,130 728 92 105 1587 2,134 Accounts receivable Allowance for bad debts Investment securities (trading) Inventory Prepaid selling and administrative expenses..*-.... Investment securities (available-for-sale) Property, plant, and equipment Accumulated depreciation Investment in Micro Inc. 110 80 245 9,400 3,300 8,250 2,780 106 116 682 Deferred income tax asset Intangible assets Accounts payable Interest payable Income taxes payable Sales revenue received in advance Dividends payable Long-term debt Net pension liability Convertible preferred stock Common stock (no par) Retained earnings 90 740 110 36 ,480 125 3,227 830 600 3,450 75 820 270 910 5,335 3.450 Income Statement (for 2011) $38,730 om Micro Inc. Gain on sale of property, plant, and equipment Cost of goods sold Selling and administrative expenses.. Pension expense Interest expense 250 $23.200 7840 210 370 Amortization expense Unrealized holding loss on investment securities Income tax expense 112 35 2800 Total expenses and losses Net income 35,507 3,533