Selected financial statement information and additional data for Johnston Enterprises is presented below.

Johnston Enterprises Balance Sheet and Income Statement Data
		December 31, 2014			December 31, 2013
Current Assets:
Cash		153,680			115,900
Accounts Receivable		228,200			307,600
Inventory		398,800			342,100
Total Current Assets		780,680			765,600
Property, Plant, and Equipment		1,270,200			1,142,000
Less: Accumulated Depreciation		(471,400	)		(442,800	)
Total Assets		1,579,480			1,464,800
Current Liabilities:
Accounts Payable		187,500			101,100
Notes Payable		49,400			65,700
Income Taxes Payable		82,500			74,300
Total Current Liabilities		319,400			241,100
Bonds Payable		350,000			388,200
Total Liabilities		669,400			629,300
Stockholders' Equity:
Common Stock		510,000			467,500
Retained Earnings		400,080			368,000
Total Stockholders' Equity		910,080			835,500
Total Liabilities & Stockholders' Equity		1,579,480			1,464,800
Sales Revenue		1,623,500			1,515,000
Less Cost of Goods Sold		779,000			731,400
Gross Profit		844,500			783,600
Expenses:
Depreciation Expense		153,800			137,300
Salaries and Wages Expense		389,200			356,400
Interest Expense		35,200			35,200
Loss on Sale of Equipment		11,000			0
Income Before Taxes		255,300			254,700
Less Income Tax Expense		102,120			101,880
Net Income		153,180			152,820

Additional Information: During the year, Johnston sold equipment with an original cost of $138,300 and accumulated depreciation of $125,200 and purchased new equipment for $266,500. Prepare a statement of cash flows for the year ending December 31, 2014. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)