The information below was taken from the records of the Piper Company for the year ended December 31, 2014: 
Required:
Prepare Piper's statement of cash flows for 2014, using the indirect method.
Definitions:
Operating Expenses
Costs associated with the day-to-day operations of a business such as rent, salaries, and utilities.
Revenues
Income generated from normal business operations and includes discounts and deductions for returned merchandise.
Net Income
The total earnings of a company after subtracting all expenses, including taxes and operating costs, from its total revenues.
Operating Expenses
Costs associated with the day-to-day operations of a business, such as rent, utilities, and salaries, excluding direct production costs.
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