Novak Inc. had the following balance sheet at December 31, 2016.

NOVAK INC. BALANCE SHEET DECEMBER 31, 2016
Cash		$23,510		Accounts payable		$33,510
Accounts receivable		24,710		Notes payable (long-term)		44,510
Investments		35,510		Common stock		103,510
Plant assets (net)		81,000		Retained earnings		26,710
Land		43,510				$208,240
		$208,240

During 2017, the following occurred.

1.		Novak Inc. sold part of its investment portfolio for $17,414. This transaction resulted in a gain of $5,814 for the firm. The company classifies its investments as available-for-sale.
2.		A tract of land was purchased for $16,510 cash.
3.		Long-term notes payable in the amount of $18,414 were retired before maturity by paying $18,414 cash.
4.		An additional $22,414 in common stock was issued at par.
5.		Dividends of $10,614 were declared and paid to stockholders.
6.		Net income for 2017 was $35,510 after allowing for depreciation of $13,414.
7.		Land was purchased through the issuance of $38,510 in bonds.
8.		At December 31, 2017, Cash was $40,510, Accounts Receivable was $45,110, and Accounts Payable remained at $33,510. Prepare a statement of cash flows for 2017. Land purchased through issuance of $ of bonds