A comparative balance sheet for Coronado Corporation is presented below.

		December 31
Assets		2017			2016
Cash		$ 72,880			$ 22,000
Accounts receivable		84,590			68,710
Inventory		182,590			191,710
Land		73,590			112,710
Equipment		262,590			202,710
Accumulated Depreciation-Equipment		(71,590	)		(44,710	)
Total		$604,650			$553,130
Liabilities and Stockholders' Equity
Accounts payable		$ 36,590			$ 49,710
Bonds payable		150,000			200,000
Common stock ($1 par)		214,000			164,000
Retained earnings		204,060			139,420
Total		$604,650			$553,130

Additional information:

1.		Net income for 2017 was $130,180. No gains or losses were recorded in 2017.
2.		Cash dividends of $65,540 were declared and paid.
3.		Bonds payable amounting to $50,000 were retired through issuance of common stock.

a. Prepare a statement of cash flows for 2017 for Coronado Corporation