Rodriquez Corporation's comparative balance sheets are presented below. Prepare a Statement of Cash Flows for 2014 using the indirect method.

RODRIQUEZ CORPORATION Comparative Balance Sheets December 31
	2014	2013	Analysis
Cash	$ 15,200	$ 17,700
Accounts receivable	25,200	22,300
Investments	20,000	16,000
Equipment	60,000	70,000
Accumulated depreciationequipment	(14,000)	(10,000)
Total	$106,400	$116,000
Accounts payable	$ 14,600	$ 11,100
Bonds payable	10,000	30,000
Common stock	50,000	45,000
Retained earnings	31,800	29,900
Total	$106,400	$116,000

Additional information:

1.	Net income was $18,300. Dividends declared and paid were $16,400.
2.	Equipment that cost $10,000 and had accumulated depreciation of $1,200 was sold for $3,300.
3.	All other changes in noncurrent account balances had a direct effect on cash flows, except the change in accumulated depreciation.