Sharp Screen Films, Incorporated, is developing its annual financial statements at December $31,$ current year. The statements are complete except for the statement of cash flows. The completed comparative balance sheets and income statement are summarized as follows:

$\backslash$table$[[,$Current Year,Prior Year$],[$Balance sheet at December $31],[$Cash$,$$$67,050,$$$65,300],[$Accounts receivable,$17,650,24,250],[$Merchandise imventory,$24,250,19,000],[$Property and equipment,$211,750,153,400],[$Less: Accumulated depreciation,$(61,100),(46,850)],[$$$259,600,$$$215,100],[$Accounts payable,$$11,200,$$$21,600],[$Wages paysble,$4,200,4,700],[$Note payable, long$-$tern,$62,100,73,900],[$Common stock and additional paid$-$in capital,$101,400,66,800],[$Retalned earnings,$80,700,48,100],[$$$259,600,$$$215,100],[$Income statement for current year$],[$Sales$,$& $204,090,],[$Cost of goods sold,$101,000,],[$Depreciation expense,$14,250,],[$other expenses,$43,900,],[$Net incone,$$44,850,]]$

Addional Dara:

$2.$ Bought ecoiment for cash, $558\mathrm{.}350$

b$.$ Paid $511800$ on the long$-$tem note payable

Cissued nee shares of stock for $$34,600$cash

d$.$ Dividends of $$12\mathrm{.}250$ were declared and paid.

e$.$ Orer experses all relate to wages.

c Accouns payable includes only riventory purchases made on crede

Required:

Prepare the statement of canh flows using the indiect method for the year ended December $31$ current year.

Note: List coul outflows os negotive amounts.