Use the following information to perform the calculations below (using the indirect method).

Net income		$430,000		Beginning accounts payable		$124,000
Depreciation expense		93,000		Ending accounts payable		149,000
Beginning accounts receivable		427,100		Purchase of long-term assets		641,000
Ending accounts receivable		446,000		Issuance of long-term debt		220,000
Beginning inventory		524,000		Issuance of stock for cash		167,000
Ending inventory		560,000		Issuance of stock for long-term assets		106,000
Beginning prepaid insurance		40,000		Purchase of treasury stock		63,000
Ending prepaid insurance		48,600		Sale of long-term investment at cost		54,500

Calculate the amount of cash flows from operating activities. (Show amount that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Cash flows from operating activities

$Enter cash flows from operating activities in dollars

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Calculate the amount of cash flows from investing activities. (Show amount that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Cash flows from investing activities

$Enter cash flows from investing activities in dollars

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Calculate the amount of cash flows from financing activities. (Show amount that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Cash flows from financing activities

$Enter cash flows from financing activities in dollars

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Calculate the net change in cash.

Net Select an option increase(decrease) in cash		$Enter the net change in cash in dollars