Below is the comparative balance sheet for Whispering Corporation.

		Dec. 31, 2017			Dec. 31, 2016
Cash		$16,400			$21,100
Short-term investments		25,200			19,100
Accounts receivable		43,400			45,100
Allowance for doubtful accounts		(1,900	)		(2,000	)
Prepaid expenses		4,300			2,400
Inventory		82,200			65,200
Land		50,100			50,100
Buildings		125,100			73,600
Accumulated depreciationbuildings		(29,700	)		(23,000	)
Equipment		52,600			45,900
Accumulated depreciationequipment		(19,100	)		(15,300	)
Delivery equipment		39,400			39,400
Accumulated depreciationdelivery equipment		(22,200	)		(20,700	)
Patents		14,900			0
		$380,700			$300,900
Accounts payable		$26,000			$16,000
Short-term notes payable (trade)		4,000			5,900
Accrued payables		3,000			4,700
Mortgage payable		72,600			52,800
Bonds payable		50,200			61,900
Common stock		140,500			101,200
Paid-in capital in excess of par		10,000			4,100
Retained earnings		74,400			54,300
		$380,700			$300,900

Dividends in the amount of $15,100 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.)

WHISPERING CORPORATION WORKSHEET FOR PREPARATION OF STATEMENT OF CASH FLOWS For the Year Ended December 31, 2017 2017 Reconcil Items Balance at 12/31/16 $21,100 Balance at 12/31/17 516,400 25,200 43,400 4,300 82,200 50,100 125,100 52,600 39,400 14,900 $453,600 Debits Debit Credit Cash Short-term investments Accounts receivable Prepaid expenses Inventory Land Buildings Equipment Delivery equipment Patents 19,100 45,100 2,400 65,200 50,100 73,600 45,900 39,400 Total debits $361,900 Credits Accounts payable Notes payable Accrued liabilities Allowance for doubtful accounts Accumulated Depreciation-Building Accumulated Depreciation-Equipment Accumulated Depreciation-Delivery Equipment Mortgage payable Bonds payable Common stock Paid-in capital in excess Retained earnings $16,000 5,900 4,700 2,000 23,000 15,300 20,700 52,800 61,900 101,200 4,100 54,300 $361,900 526,000 4,000 3,000 1,900 29,700 19,100 22,200 72,600 50,200 140,500 10,000 74,400 $453,600 Total credits