Here are comparative balance sheets for Salman Company:

Salman Company

Comparative Balance Sheets

December $31$

Liabilities and owner's equity

Additional information:

Net income for $2016$ was $$103,000.$

Cash dividends of $$45,000$ were declared and paid.

Bonds payable amounting to $$50,000$ were redeemed for cash $$50,000.$

Common stock was issued for $$46,000$ cash.

No equipment was sold during $2015.$

Instructions

Prepare a statement of cash flow for $2016$