Hanks Company has prepared the following changes in account balances for the spreadsheet to support its 2016 statement of cash flows:

	A	B	C	D
1
2		Increase (Decrease)	Worksheet Entries
3	Account Title		Debit	Credit
4	Debits
5	Cash	$830
6	Noncash Accounts
7	Accounts Receivable	(290)
8	Inventory	1,280
9	Investments	1,550
10	Land	(700)
11	Equipment	2,300
12	Patents (net)	(100)
13	Total	$4,870
14	Credits
15	Accumulated Depreciation	$350
16	Accounts Payable	120
17	Bonds Payable	2,000
18	Premium on Bonds Payable	300
19	Common Stock, $2 par	480
20	Additional Paid-in Capital on
21	Common Stock	1,120
22	Retained Earnings	500
23	Total	$4,870
24

Additional information: The net income was $1,300. Depreciation expense was $350, and patent amortization expense was $100. At the end of 2016, long-term investments were purchased at a cost of $1,550. Land that cost $700 was sold for $900. On December 31, 2016, bonds payable with a face value of $2,000 were issued for equipment valued at $2,300. Two hundred shares of common stock were issued at $7 per share. Forty shares of common stock were issued as a "small" stock dividend, the relevant market price being $5 per share. Cash dividends declared and paid totaled $600.

On the basis of the preceding information, complete the spreadsheet. Use the indirect method for the operating section of the statement of cash flows.