One more time help please. Thanks in advance.

The following are the financial statements of Nosker Company.

NOSKER COMPANY Comparative Balance Sheets December 31
Assets	2017	2016
Cash	$36,400	$19,600
Accounts receivable	33,000	19,200
Inventory	31,000	20,400
Equipment	59,400	77,600
Accumulated depreciationequipment	(29,800	)	(23,700	)
Total	$130,000		$113,100
Liabilities and Stockholders Equity
Accounts payable	$28,700	$16,100
Income taxes payable	7,100	8,000
Bonds payable	26,300	32,500
Common stock	18,200	13,600
Retained earnings	49,700		42,900
Total	$130,000		$113,100

NOSKER COMPANY Income Statement For the Year Ended December 31, 2017
Sales revenue	$242,100
Cost of goods sold	175,500
Gross profit	66,600
Operating expenses	23,900
Income from operations	42,700
Interest expense	2,400
Income before income taxes	40,300
Income tax expense	8,100
Net income	$32,200

Additional data:

1.	Dividends declared and paid were $25,400.
2.	During the year equipment was sold for $8,700cash. This equipment cost $18,200originally and had a book value of $8,700 at the time of sale.
3.	All depreciation expense, $15,600, is in the operating expenses.
4.	All sales and purchases are on account.

Further analysis reveals the following.

1.	Accounts payable pertain to merchandise suppliers.
2.	All operating expenses except for depreciation were paid in cash.

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Prepare a statement of cash flows for Nosker Company using the direct method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

NOSKER COMPANY Statement of Cash Flows For the Month Ended December 31, 2017December 31, 2017For the Year Ended December 31, 2017EAT_1417141783875_1_9092738347004832
Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash30744990_0_5559452828615665_dropdown_204_resp_5
Increase in InventoryDecrease in Accounts ReceivableIncrease in Accounts ReceivableSale of EquipmentDecrease in InventoryIncrease in Income Taxes PayableDecrease in Accounts PayalbeTo SuppliersFor InterestDecrease in Income Taxes PayableCash Receipts from CustomersIssuance of Common StockIncrease in Accounts PayalbeRedemption of BondsPayment of DividendsFor Operating ExpensesFor Income Taxes30744990_0_5559452828615665_dropdown_206_resp_1	$
AddLessresp_2 cash payments:
For Income TaxesFor Operating ExpensesSale of EquipmentIncrease in InventoryIssuance of Common StockCash Receipts from CustomersRedemption of BondsDecrease in InventoryIncrease in Income Taxes PayableDecrease in Income Taxes PayableFor InterestPayment of DividendsTo SuppliersIncrease in Accounts ReceivableDecrease in Accounts ReceivableIncrease in Accounts PayalbeDecrease in Accounts Payalbe30744990_0_5559452828615665_dropdown_206_resp_2	$
Increase in Accounts PayalbeRedemption of BondsCash Receipts from CustomersFor InterestFor Operating ExpensesDecrease in Accounts PayalbeDecrease in Accounts ReceivableIncrease in Income Taxes PayableIncrease in InventoryTo SuppliersFor Income TaxesPayment of DividendsSale of EquipmentDecrease in Income Taxes PayableIssuance of Common StockIncrease in Accounts ReceivableDecrease in Inventory30744990_0_5559452828615665_dropdown_206_resp_3
Decrease in Accounts PayalbeIncrease in InventoryFor Operating ExpensesCash Receipts from CustomersSale of EquipmentDecrease in InventoryPayment of DividendsFor Income TaxesIssuance of Common StockDecrease in Income Taxes PayableRedemption of BondsIncrease in Income Taxes PayableIncrease in Accounts ReceivableTo SuppliersFor InterestDecrease in Accounts ReceivableIncrease in Accounts Payalbe30744990_0_5559452828615665_dropdown_206_resp_4
Issuance of Common StockFor InterestDecrease in Accounts PayalbeFor Income TaxesIncrease in InventoryDecrease in InventoryIncrease in Accounts ReceivableSale of EquipmentCash Receipts from CustomersTo SuppliersDecrease in Accounts ReceivableIncrease in Accounts PayalbeIncrease in Income Taxes PayableRedemption of BondsDecrease in Income Taxes PayableFor Operating ExpensesPayment of Dividends30744990_0_5559452828615665_dropdown_206_resp_5
Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash30744990_0_5559452828615665_dropdown_235_resp_5
Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash30744990_0_5559452828615665_dropdown_240_resp_4
Decrease in Income Taxes PayableFor Operating ExpensesPayment of DividendsIncrease in InventoryIncrease in Accounts ReceivableCash Receipts from CustomersIncrease in Income Taxes PayableFor Income TaxesTo SuppliersDecrease in Accounts ReceivableSale of EquipmentFor InterestIncrease in Accounts PayalbeIssuance of Common StockDecrease in Accounts PayalbeRedemption of BondsDecrease in Inventory30744990_0_5559452828615665_dropdown_206_resp_6
Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash30744990_0_5559452828615665_dropdown_247_resp_3
For Operating ExpensesIncrease in Accounts PayalbeIssuance of Common StockFor Income TaxesDecrease in Accounts ReceivableSale of EquipmentRedemption of BondsPayment of DividendsIncrease in Accounts ReceivableFor InterestDecrease in Accounts PayalbeIncrease in InventoryDecrease in InventoryIncrease in Income Taxes PayableDecrease in Income Taxes PayableCash Receipts from CustomersTo Suppliers30744990_0_5559452828615665_dropdown_206_resp_9
Increase in Accounts ReceivableFor Operating ExpensesPayment of DividendsIncrease in Income Taxes PayableIncrease in InventoryIssuance of Common StockFor InterestFor Income TaxesSale of EquipmentRedemption of BondsDecrease in Accounts PayalbeDecrease in InventoryDecrease in Income Taxes PayableDecrease in Accounts ReceivableIncrease in Accounts PayalbeCash Receipts from CustomersTo Suppliers30744990_0_5559452828615665_dropdown_206_resp_8
Decrease in InventorySale of EquipmentDecrease in Accounts PayalbeIncrease in Income Taxes PayableDecrease in Accounts ReceivableFor Operating ExpensesTo SuppliersDecrease in Income Taxes PayableCash Receipts from CustomersIncrease in InventoryFor InterestFor Income TaxesIssuance of Common StockRedemption of BondsPayment of DividendsIncrease in Accounts ReceivableIncrease in Accounts Payalbe30744990_0_5559452828615665_dropdown_206_resp_7
Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash30744990_0_5559452828615665_dropdown_264_resp_6
Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash30744990_0_5559452828615665_dropdown_269_resp_13
Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash30744990_0_5559452828615665_dropdown_274_resp_1
Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash30744990_0_5559452828615665_dropdown_279_resp_2	$

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