The comparative balance sheet of Posner Company, for 2011 and the preceeding year ended December 31, 2010 are:
2011 2010
Cash .................................................................$53,000................50,000
Accts Rec........................................................... 37,000 ................48,000
Inventories............................................................108,500............. 100,000
Investments ........... ............................................ .................70,000
Equipment .............................................................573,200............450,000
Acc Depreciation...................................................(142,000)...........(176,000)

Accounts Payable .................................................$62,500............$43,800
Bonds Payable, due 2011 ........ ............................... ............100,000
Common Stock, $10 par ........................................325,000.............285,000
Paid-in Capital in excess of par
common stock ......................................................80,000................55,000
Retained earnings.................................................162,200...............58,200
...........................................................................$629,700............$542,000

The income statement for the current year is as follows:
Sales ................................................................... .............$625,700
Cost of Merchandise sold ...................................... .............340,000
Gross Profit ......................................................... .............$285,700
Operating expenses:
Depreciation expense ...........................................$26,000................ .
Other operating expense .........................................68,000................94,000
Income from operations.....................................................................$191,700
Other income:
Gain on sale of investment ......................................$4,000................. .
Other expense:
Interest expense .....................................................6,000.................(2,000)
Income before income tax ....................................... ..............$189,700
Income tax ............................................................ ...............60,700
Net income.....................................................................................$129,000

Additional data for the current year are as follows:
(a) Fully depreciated equipment costing $60,000 was scraped, no salvage, and equipment was purchased for $183,200
(b) Bonds payable for $100,000 were retired by payment at their face amount.
(c) 4,000 shares of common stock were issued at $16.25 for cash.
(d) Cash dividends declared and paid, $25,000.

Please provide complete cash flows statement!