A list of selected items involving the cash flow activities of the Fischer's Company for 2016 is presented here:

Patent amortization expense, $3,500

Machinery was purchased for $39,500

At year-end, bonds payable with a face value of $20,000 were issued for $17,000

Net income, $47,200

Dividends paid, $16,000

Depreciation expense, $12,900

Preferred stock was issued for $13,600

Investments were acquired for $21,000

Accounts receivable increased by $4,300

Land was sold at cost, $11,000

Inventories increased by $15,400

Accounts payable increased by $2,700

Beginning cash balance, $19,400

Required:

Prepare the statement of cash flows of the Fischer Company for the year ended December 31, 2016. Use a minus sign for any negative amounts.

FISCHER COMPANY
Statement of Cash Flows
For Year Ended December 31, 2016
Operating Activities:
Net income	$
Adjustments for noncash income items:
Add: Depreciation expense
Net cash provided by operating activities		$
Investing Activities:
	$
Net cash used for investing activities
Financing Activities:
	$
Net cash provided by financing activities
		$
		$