Please help me fill in the blanks,

Sarasota Inc., a greeting card company, had the following statements prepared as of December 31, 2017.

SARASOTA INC. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2017 AND 2016
		12/31/17			12/31/16
Cash		$5,900			$7,000
Accounts receivable		61,400			51,500
Short-term debt investments (available-for-sale)		35,000			18,200
Inventory		40,000			60,500
Prepaid rent		5,000			4,100
Equipment		152,900			131,100
Accumulated depreciationequipment		(35,200	)		(25,100	)
Copyrights		45,800			50,000
Total assets		$310,800			$297,300
Accounts payable		$46,100			$40,100
Income taxes payable		3,900			5,900
Salaries and wages payable		8,000			4,000
Short-term loans payable		8,100			10,000
Long-term loans payable		60,400			69,300
Common stock, $10 par		100,000			100,000
Contributed capital, common stock		30,000			30,000
Retained earnings		54,300			38,000
Total liabilities & stockholders equity		$310,800			$297,300

SARASOTA INC. INCOME STATEMENT FOR THE YEAR ENDING DECEMBER 31, 2017
Sales revenue				$332,700
Cost of goods sold				176,000
Gross profit				156,700
Operating expenses				119,300
Operating income				37,400
Interest expense		$11,500
Gain on sale of equipment		2,100		9,400
Income before tax				28,000
Income tax expense				5,600
Net income				$22,400

Additional information:

1.		Dividends in the amount of $6,100 were declared and paid during 2017.
2.		Depreciation expense and amortization expense are included in operating expenses.
3.		No unrealized gains or losses have occurred on the investments during the year.
4.		Equipment that had a cost of $19,800 and was 70% depreciated was sold during 2017.

Prepare a statement of cash flows 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).)

SARASOTA INC. Statement of Cash Flows For the Year Ended December 31, 2017 Cash Flows from Operating Activities Cash Received from Customers Cash Payments to Suppliers Cash Payments for Operating Expenses 88.040 Cash Payments for Interest 11,500 Cash Payments for Income Taxes 7,600 Net Cash Provided by Operating Activities Cash Flows from Investing Activities Sale of Equipment 8,040 Purchase of Equipment Purchase of Investments Net Cash Used by Investing Activities Cash Flows from Financing Activities Principal Payment on Short-term Loan -1,900 Principal Payment on Long-term Loan -8,900 Dividend Payments -6,100 Net Cash Used by Financing Activities 16,900 Net Decrease in Cash Cash at Beginning of Period 7000 Cash at End of Period