All depreciation and amortization are related to net property and equipment. b. Other assets are associated with cash from investing activities. c. Other long-term liabilities pertain to cash from financing activities. d. The capital expenditure amounts are ($3,071) for the current year and ($7,242) for the prior year. 

additional information:

a. Asset Impairment charges need to be treated in a similar fashion as depreciation in the cash flow statements. b. Any changes in other assets need to be reflected in the investing activities section of the cash flow statement. c. Any changes in long-term liabilities need to be reflected in the financing activities section of the cash flow statement. d. Additional Paid in capital increases the equity and needs to be accounted for in the financing activities section of the cash flow statement.

Question: Given the following information, create a cash flow statement using indirect method.

Exhibit 3: Income Statement (US$ Thousands)
	Current year	Prior year	Two years prior
Total revenues	$ 140,924	$ 158,982	$ 168,055
Store operating expenses
Food & beverage	47,439	55,066	59,112
Labour & benefits	47,860	51,817	54,059
Occupancy & other	34,691	38,057	41,750
Total	129,990	144,940	154,921
Other operating expenses
Depreciation & amortization	7,460	8,991	10,297
General & administrative	6,956	9,106	11,754
Asset impairment	6,713	13,529	3,066
Operating income (loss)	(10,195)	(17,584)	(11,983)
Interest expense	2,289	3,810	3,655
Loss before income tax	(12,484)	(21,394)	(15,638)
Income tax (benefit)	(1,241)	49	1,818
Net loss	$ (11,243)	$ (21,443)	$ (17,456)

Exhibit 4: Balance Sheet (US$ Thousands)
	Current year	Prior year	Two years prior	Three years prior
Assets
Current assets
Cash & cash equivalents	$ 2,956	$ 3,193	$ 1,592
Accounts receivable	337	475	1,512
Income tax receivable	741	17	2,253
Inventory	1,163	1,305	1,462	1,622
Prepaid expenses	2,196	2,628	2,080
Total current assets	7,393	7,618	8,899
Net property, plant & equipment	60,824	71,926	87,204
Intangible assets	1,890	1,935	2,105
Other assets	1,197	1,875	2,120
Total assets	$ 71,304	$ 83,354	$ 100,328	$ 105,312
Liabilities & shareholders' equity
Current liabilities:
Accounts payable	$ 3,630	$ 1,603	$ 741
Accrued expenses	8,893	9,285	8,818
Total current liabilities	12,523	10,888	9,559
Long-term debt	47,996	56,938	53,798
Total liabilities	60,519	67,826	63,357
Shareholders' equity
Common stock	877	291	291
Additional paid-in capital	55,953	50,039	50,039
Retained deficit	(46,045)	(34,802)	(13,359)
Total shareholders' equity	10,785	15,528	36,971
Total liabilities & shareholders' equity	$ 71,304	$ 83,354	$ 100,328