The balance sheet and income statement data for Howard Bannister Company follow. (For the balance sheet data, the end-of-year information is in the left column.)

Additional information for Howard Bannister Company is as follows:
(a) All accounts payable relate to inventory purchases.
(b) Equipment with an original historical cost of $1,200 was judged to be impaired during 2013. The fair value of the equipment on the date the impairment was recognized was $210.
(c) Howard Bannister made only two purchases of property, plant, and equipment during the year. One purchase was for $2,300 cash. The other purchase, for $650, was completely financed with a mortgage. The mortgage is shown as part of "Long-term debt" on the balance sheet.
(d) No available-for-sale securities were purchased before January 1, 2012. Available- for-sale investment securities sold during 2013 had an original cost of $65.
(e) The accumulated other comprehensive income balance represents an increase, or credit, to equity.
Instructions:
Prepare a complete statement of cash flows for 2013 for Howard Bannister Company. Use the direct method for reporting cash flows from operating activities?

Balance Sheet 2013 $ 228 120 250 568 3,000 170 Accounts receivable 4,900 2.795 2,259 Retained earnings (deficit) Accumulated depreciation Accounts payable (1: 900 300 92 7,000 1,090 270 106 5,900 2013 2012 Long term debt Accumulated other comprehensive incomearelated to $5,247 $5,164 available-for-sale securities) Investments (accounted for using the equity method) 70 784 Income Statement (for 2013) $22,535 100 45 Income from investments (accounted for using the equity method) Realized gain on sale of available for-sale securities Cost of goods sold Impairment loss Selling and administrative expenses Depreciation expense Income tax expense $14,800 170 Total expenses and losses 20,618 Net income $ 2,062