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YANIK COMPANY Comparative Balance Sheets December 31
Assets		2014			2013
Cash		$ 100,028			$ 66,195
Accounts receivable		73,550			85,318
Inventory		222,783			208,882
Prepaid expenses		22,477			30,891
Land		213,295			191,230
Buildings		294,200			294,200
Accumulated depreciationbuildings		(88,260	)		(58,840	)
Equipment		330,975			228,005
Accumulated depreciationequipment		(66,195	)		(51,485	)
Total		$1,102,853			$994,396
Liabilities and Stockholders Equity
Accounts payable		$ 65,798			$ 52,956
Bonds payable		441,300			441,300
Common stock, $1 par		294,200			235,360
Retained earnings		301,555			264,780
Total		$1,102,853			$994,396

Additional information:

1.		Operating expenses include depreciation expense of $61,782.
2.		Land was sold for cash at book value.
3.		Cash dividends of $17,652 were paid.
4.		Net income for 2014 was $54,427.
5.		Equipment was purchased for $135,332 cash. In addition, equipment costing $32,362 with a book value of $14,710 was sold for $11,768 cash.
6.		58,840 shares of $1 par value common stock were issued in exchange for land with a fair value of $58,840.

Prepare a statement of cash flows for the year ended December 31, 2014, using the indirect method