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Prepare a complete statement of cash flows using the direct method. (Amounts to be deducted should be indicated with a minus sign.)

FORTEN COMPANY
Statement of Cash Flows
For Current Year Ended December 31
Cash flows from operating activities
Cash paid for income taxes
Cash received from customers	657,155
Net cash provided by operating activities		$657,155
Cash flows from investing activities
Cash paid for equipment
Cash received from sale of equipment	31,625
		31,625
Cash flows from financing activities
Cash paid on long-term notes
Cash received from issuing stock	90,000
Cash paid for dividends	(54,100)
		35,900
Net increase (decrease) in cash		$724,680
Cash balance at December 31, prior year
Cash balance at December 31, current year		$724,680

Forten Company's current year income statement, comparative balance sheets, and additional information follow. For the year, (1) all sales are credit sales, (2) all credits to Accounts Receivable reflect cash receipts from customers, (3) all purchases of inventory are on credit, and (4) all debits to Accounts Payable reflect cash payments for inventory.

FORTEN COMPANY
Income Statement
For Current Year Ended December 31
Sales		$ 682,500
Cost of goods sold		305,000
Gross profit		377,500
Operating expenses (excluding depreciation)	$ 152,400
Depreciation expense	40,750	193,150
Other gains (losses)
Loss on sale of equipment		(25,125)
Income before taxes		159,225
Income taxes expense		52,250
Net income		$ 106,975

FORTEN COMPANY
Comparative Balance Sheets
December 31
	Current Year	Prior Year
Assets
Cash	$ 79,900	$ 93,500
Accounts receivable	95,970	70,625
Inventory	305,656	271,800
Prepaid expenses	1,410	2,295
Total current assets	482,936	438,220
Equipment	137,500	128,000
Accumulated depreciationEquipment	(46,625)	(56,000)
Total assets	$ 573,811	$ 510,220
Liabilities and Equity
Accounts payable	$ 73,141	$ 144,675
Long-term notes payable	71,000	78,750
Total liabilities	144,141	223,425
Equity
Common stock, $5 par value	192,750	170,250
Paid-in capital in excess of par, common stock	67,500	0
Retained earnings	169,420	116,545
Total liabilities and equity	$ 573,811	$ 510,220

Additional Information on Current Year Transactions

1. The loss on the cash sale of equipment was $25,125 (details in b).
2. Sold equipment costing $106,875, with accumulated depreciation of $50,125, for $31,625 cash.
3. Purchased equipment costing $116,375 by paying $70,000 cash and signing a long-term notes payable for the balance.
4. Paid $54,125 cash to reduce the long-term notes payable.
5. Issued 4,500 shares of common stock for $20 cash per share.
6. Declared and paid cash dividends of $54,100.