The comparative balance sheets for 2016 and 2015 and the statement of income for 2016 are given below for Dux Company. Additional information from Duxs accounting records is provided also.

DUX COMPANY Comparative Balance Sheets December 31, 2016 and 2015 ($ in 000s)
		2016		2015
Assets
Cash	$	43	$	25
Accounts receivable		49		57
Dividends receivable		7		6
Inventory		65		55
Long-term investment		25		15
Land		87		45
Buildings and equipment		220		260
Less: Accumulated depreciation		(30)		(60)
	$	466	$	403
Liabilities
Accounts payable	$	18	$	30
Salaries payable		7		8
Interest payable		9		8
Income tax payable		12		13
Notes payable		42		0
Bonds payable		105		75
Less: Discount on bonds		(7)		(13)
Shareholders' Equity
Common stock		215		205
Paid-in capitalexcess of par		31		25
Retained earnings		47		52
Less: Treasury stock		(13)		0
	$	466	$	403

DUX COMPANY Income Statement For Year Ended December 31, 2016 ($ in 000s)
Revenues
Sales revenue	$	245
Dividend revenue		3	$	248
Expenses
Cost of goods sold		125
Salaries expense		30
Depreciation expense		15
Interest expense		13
Loss on sale of building		2
Income tax expense		22		207
Net income			$	41

Additional information from the accounting records:

a.	A building that originally cost $60,000, and which was three-fourths depreciated, was sold for $13,000.
b.	The common stock of Byrd Corporation was purchased for $10,000 as a long-term investment.
c.	Property was acquired by issuing a 10%, seven-year, $42,000 note payable to the seller.
d.	New equipment was purchased for $20,000 cash.
e.	On January 1, 2016, $30,000 of bonds were sold at face value.
f.	On January 19, Dux issued a 3% stock dividend (1,000 shares). The market price of the $10 par value common stock was $16 per share at that time.
g.	Cash dividends of $30,000 were paid to shareholders.
h.	On November 26,000 shares of common stock were repurchased as treasury stock at a cost of $13,000.

Required:

Prepare the statement of cash flows for Dux Company using the indirect method. (Do not round intermediate calculations. Amounts to be deducted should be indicated with a minus sign. Enter your answers in thousands. (i.e., 10,000 should be entered as 10).))