Below is the comparative balance sheet for Blue Corporation.

		Dec. 31, 2017			Dec. 31, 2016
Cash		$16,600			$20,800
Short-term investments		24,800			19,000
Accounts receivable		42,600			44,600
Allowance for doubtful accounts		(1,700	)		(2,000	)
Prepaid expenses		4,200			2,600
Inventory		81,200			64,400
Land		50,100			50,100
Buildings		125,300			73,200
Accumulated depreciationbuildings		(29,900	)		(23,100	)
Equipment		52,500			46,500
Accumulated depreciationequipment		(19,000	)		(15,400	)
Delivery equipment		39,100			39,100
Accumulated depreciationdelivery equipment		(22,100	)		(20,400	)
Patents		14,800			0
		$378,500			$299,400
Accounts payable		$26,000			$16,100
Short-term notes payable (trade)		4,000			6,000
Accrued payables		3,000			4,600
Mortgage payable		72,700			53,100
Bonds payable		49,500			62,500
Common stock		141,000			101,300
Paid-in capital in excess of par		10,100			3,900
Retained earnings		72,200			51,900
		$378,500			$299,400

Dividends in the amount of $15,000 were declared and paid in 2017. From this information, prepare a worksheet for a statement of cash flows. Make reasonable assumptions as appropriate. The short-term investments are considered available-for-sale and no unrealized gains or losses have occurred on these securities. (Enter amounts either in debit or in credit column in Statement of Cash Flows Effects except for totals.)