Crane Company reported the following information for 2017.

Crane Company Comparative Balance Sheets December 31
Assets		2017			2016			Change Increase/Decrease
Cash		$60,360			$36,230			$24,130	Increase
Accounts receivable		61,790			21,800			39,990	Increase
Inventory		44,270			0			44,270	Increase
Prepaid expenses		6,050			3,990			2,060	Increase
Land		55,380			70,670			15,290	Decrease
Buildings		199,250			199,250			0
Accumulated depreciationbuildings		(20,805	)		(13,870	)		6,935	Increase
Equipment		183,290			67,480			115,810	Increase
Accumulated depreciationequipment		(28,145	)		(9,970	)		18,175	Increase
Totals		$561,440			$375,580
Liabilities and Stockholders Equity
Accounts payable		$42,870			$39,720			$3,150	Increase
Accrued expenses payable		0			9,920			9,920	Decrease
Bonds payable		101,100			151,470			50,370	Decrease
Common stock ($1 par)		229,420			59,810			169,610	Increase
Retained earnings		188,050			114,660			73,390	Increase
Totals		$561,440			$375,580

Crane Company Income Statement For the Year Ended December 31, 2017
Sales revenue				$938,940
Cost of goods sold		$473,170
Operating expenses		229,090
Interest expense		12,000
Loss on disposal of equipment		1,990		716,250
Income before income taxes				222,690
Income tax expense				64,850
Net income				$157,840

Additional information:
1.		Operating expenses include depreciation expense of $40,390.
2.		Land was sold at its book value for cash.
3.		Cash dividends of $84,450 were declared and paid in 2017.
4.		Equipment with a cost of $167,160 was purchased for cash. Equipment with a cost of $51,350 and a book value of $36,070 was sold for $34,080 cash.
5.		Bonds of $50,370 were redeemed at their face value for cash.
6.		Common stock ($1 par) of $169,610 was issued for cash.

Problem: Use this information to prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)