The following selected data for Flower Bed Inc. for 2013 were gathered by its accountants, who are ...

The following selected data for Flower Bed Inc. for 2013 were gathered by its accountants, who are responsible for preparing the financial statements:

Cost of goods sold   $56,500
depreciation expense   14,000
Other operating expenses   17,700
Loss on sale of investments   1,500
Gain on sale of capital assets   8,500
Sales revenue   95,600
Interest revenue received   5,200
Dividend revenue received   2,500
Salary expense   27,200
Interest expense paid   5,900
Income tax expense   2,400

The cash account on January 1, 2013, had a balance of $15,000 and a balance of $208,500 on December 31, 2013.

Other data gathered by the accountants for 2013:

Accounts receivable decreased   $13,600
Inventory increased   6,800
Prepaid expenses decreased   2,700
Accounts payable increased   21,400
Salary payable increased   1,500
Accrued liabilities decreased   4,300
Income tax payable increased   800
Acquisition of capital assets   46,000
Issuance of common shares   80,000
Proceeds from sale of investments   35,000
Collection of loan principal   22,600
Payment of dividends   15,000
Proceeds from sale of capital assets   31,700
Proceeds from sale of repurchase of shares   45,000

Prepare the cash flow statement for the year ended December 31, 2013, using the direct method under ASPE.