Below is the comparative balance sheet for Crane Corporation.

		Dec. 31, 2017			Dec. 31, 2016
Cash		$16,500			$20,800
Short-term investments		25,000			18,900
Accounts receivable		43,200			44,600
Allowance for doubtful accounts		(1,800	)		(1,900	)
Prepaid expenses		4,100			2,500
Inventory		81,700			65,500
Land		49,500			49,500
Buildings		125,000			73,100
Accumulated depreciationbuildings		(30,000	)		(22,800	)
Equipment		52,800			46,200
Accumulated depreciationequipment		(19,100	)		(15,500	)
Delivery equipment		39,400			39,400
Accumulated depreciationdelivery equipment		(22,000	)		(20,500	)
Patents		14,900			0
		$379,200			$299,800
Accounts payable		$26,000			$16,200
Short-term notes payable (trade)		3,900			6,100
Accrued payables		3,000			4,600
Mortgage payable		72,900			53,100
Bonds payable		49,500			62,400
Common stock		138,700			102,600
Paid-in capital in excess of par		10,100			4,000
Retained earnings		75,100			50,800
		$379,200			$299,800

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.