The comparative balance sheets for 2018 and 2017 and thestatement of income for 2018 are given below for Dux Company.Additional information from Dux's accounting records is providedalso.

DUX COMPANY Comparative Balance Sheets December 31, 2018 and 2017 ($ in 000s)
	2018				2017
Assets
Cash	$	33			$	20
Accounts receivable		48				50
Less: Allowance for uncollectible accounts		(4	)			(3	)
Dividends receivable		3				2
Inventory		55				50
Long-term investment		15				10
Land		70				40
Buildings and equipment		225				250
Less: Accumulated depreciation		(25	)			(50	)
	$	420			$	369
Liabilities
Accounts payable	$	13			$	20
Salaries payable		2				5
Interest payable		4				2
Income tax payable		7				8
Notes payable		30				0
Bonds payable		95				70
Less: Discount on bonds		(2	)			(3	)
Shareholders' Equity
Common stock		210				200
Paid-in capital—excess of par		24				20
Retained earnings		45				47
Less: Treasury stock		(8	)			0
	$	420			$	369

DUX COMPANY Income Statement For the Year Ended December 31, 2018 ($ in 000s)
Revenues
Sales revenue	$	200
Dividend revenue		3		$	203
Expenses
Cost of goods sold		120
Salaries expense		25
Depreciation expense		5
Bad debt expense		1
Interest expense		8
Loss on sale of building		3
Income tax expense		16			178
Net income				$	25

Additional information from the accounting records:

1. A building that originally cost $40,000, and which wasthree-fourths depreciated, was sold for $7,000.
2. The common stock of Byrd Corporation was purchased for $5,000as a long-term investment.
3. Property was acquired by issuing a 13%, seven-year, $30,000note payable to the seller.
4. New equipment was purchased for $15,000 cash.
5. On January 1, 2018, bonds were sold at their $25,000 facevalue.
6. On January 19, Dux issued a 5% stock dividend (1,000 shares).The market price of the $10 par value common stock was $14 pershare at that time.
7. Cash dividends of $13,000 were paid to shareholders.
8. On November 12, 500 shares of common stock were repurchased astreasury stock at a cost of $8,000.

Required:
Prepare the statement of cash flows for Dux Company using theindirect method. (Do not round intermediatecalculations. Amounts to be deducted should be indicated with aminus sign. Enter your answers in thousands. (i.e., 10,000 shouldbe entered as 10).)

  

DUX COMPANY Statement of Cash Flows For year ended December 31, 2018 ($ in000s) Cash flows from operatingactivities:    Net income $25 Adjustments for noncash effects: Depreciation expense 5 Loss on sale of building 3 Amortization of discount Changes in operating assets andliabilities: Decrease in accounts payable (7) Decrease in accounts receivable 2 Increase in dividends receivable (1) Increase in inventory (5) Decrease in salaries payable (3) Increase in interest payable 2 Decrease in income tax payable (1) Net cash flows from operatingactivities $20 Cash flows from investingactivities: Sale of building 7 Purchase of equipment (15) Purchase of long-term investment (5) Net cash flows from investingactivities (13) Cash flows from financingactivities: Sale of bonds payable 25 Payment of cash dividends (13) Purchase of treasury stock (8) Net cash flows from financingactivities 4 Net increase in cash ? Cash balance, January 1 ? Cash balance, December 31 $0 Noncash investing and financingactivities: ? ? ? ? ? ?