Financial Information for Inverness Company at December 31,2014,and for the Year

Financial information for Inverness Company at December 31,2014,and for the year then ended,are presented below:

Additional information:
1.Purchased operational assets for cash,$9,000.
2.Sold an operational asset for $6,000 cash (cost,$21,000,two-thirds depreciated).
3.Sold unissued common stock for $5,000 cash.
4.Purchased operational assets; exchanged unissued bonds of $30,000 (face value equaled market value)in payment.
5.Sold the long-term investments classified as available-for-sale for $9,000 cash; the market value of these investments had not changed since 2013.
6.Purchased treasury stock for cash,$11,500.
7.Retired bonds payable at maturity date by issuing common stock,$10,000.
Required:
Prepare the statement of cash flows using the direct method.