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Exercise 5-17 Sunland Corporation's balance sheet at the end of 2016 included the following items Current assets (Cash $82,000) $236,190 Crrent liabilities $151,190 32,230 Bonds payable 121,190 Common stock Buildings Equipment Accum. depr-buildings Accum. depr.-equipment Patents 101,190 182,230 92,230 Retained earnings 46,230 $480,840 (31,190) Total (11,000) 41,190 Total $480,840 The following information is available for 2017 1. Net income was $56,450 2. Equipment (cost $21,190 and accumulated depreciation $9,190) was sold for $11,190 3. Depreciation expense was $5,190 on the building and $10,190 on equipment 4. Patent amortization was $2,500 5. Current assets other than cash increased by $29,000. Current liabilities increased by $14,190 6. An addition to the building was completed at a cost of $28,190 7. A long-term investment (Equity) in stock was purchased for $16,000 8. Bonds payable of $52,230 were issued 9. Cash dividends of $30,000 were declared and paid 10. Treasury stock was purchased at a cost of $11,000 Prepare a statement of cash flows for 2017. (Show amounts that decrease cash flow with either a sign e.g. -15,000 or in parenthesis e.g. (15,000).)