Prepare a Statement of Cash Flow for the year ending 2016 from the following information.

				2015	2016
Cash				85,000	27,000
Accounts Receivable				95,000	80,000
inventory				130,000	134,000
prepaid expenses				9,500	9,000
land				89,700	130,000
buildings				295,500	256,700
accumulated depr				-30,000	-13,000
total assets				674,700	623,700
accounts payable				98,000	77,000
accrued liabilities				54,000	70,000
bonds payable				110,000	60,000
common stock				100,000	101,000
retained earnings				312,700	315,700
				674,700	623,700
PP&E with a historical cost of $50,000 and a net book value of $29,000 was sold for $26,500
Net income for the year was $25,000.
Land with a historical cost of $15,000 was sold for $25,000