Answer:
a.  For the Year Ended December 31, 2015
Cash flows from operating activities:  
Cash received from customers                15586
Cash paid to suppliers                              -10260  
Cash paid for operating expenses           -3910
Cash paid for interest                                -220
Cash paid for income taxes                       -560
Net cash flow from operating activities      636
<u>Working:
</u>
Sales                                                       16000
Less: Increase in accounts receivable	-380
Less: Decrease in unearned revenue   -34
Cash received from customers             15586
Cost of goods sold                                 10000
Add: Decrease in accounts payable      360
Less: Decrease in inventory                    -100
Cash paid to suppliers                             10260
Operating expenses                                 4000
Less: Noncash expenses  
Depreciation expense                                -150
Impairment loss                                          -200
Cash operating expenses                          3650
Add: Increase in prepaid expenses           80
Add: Decrease in accrued liabilities           180
Cash paid for operating expenses             3910
Interest expense                               200
Add: Decrease in interest payable  20
Cash paid for interest                      220
Income tax expense                               600
Less: Increase in income tax payable   -40
Cash paid for income taxes                   560
(b)        Partial Cash Flow Statement (Indirect Method)
              For the Year Ended December 31, 2015
Cash flows from operating activities
Net income                                                  1200
Adjustments to reconcile net 
income to operating cash flows:  
Depreciation expense                   150  
Impairment loss                              200  
Increase in accounts receivable	-380  
Decrease in inventory                     100  
Increase in prepaid expenses       -80  
Decrease in accounts payable      -360  
Decrease in accrued liabilities       -180  
Decrease in interest payable         -20  
Decrease in unearned revenue      -34  
Increase in income tax payable      40              -564
Net cash flow from operating activities          636