Prepare a statement of cash flows for 2017Kingbird Corporations balance sheet at the end of 2016 included the following items.

Current assets (Cash $82,000)	$236,180	Current liabilities	$151,180
Land	31,180	Bonds payable	101,180
Buildings	121,180	Common stock	181,180
Equipment	91,180	Retained earnings	45,180
Accum. depr.-buildings	(31,180	)	Total	$478,720
Accum. depr.-equipment	(11,000	)
Patents	41,180
Total	$478,720

The following information is available for 2017.

1.	Net income was $54,150.
2.	Equipment (cost $21,180and accumulated depreciation $9,180) was sold for $11,180.
3.	Depreciation expense was $5,180on the building and $10,180on equipment.
4.	Patent amortization was $2,500.
5.	Current assets other than cash increased by $29,000. Current liabilities increased by $14,180.
6.	An addition to the building was completed at a cost of $28,180.
7.	A long-term investment (Equity) in stock was purchased for $16,000.
8.	Bonds payable of $51,180were issued.
9.	Cash dividends of $30,000were declared and paid.
10.	Treasury stock was purchased at a cost of $11,000.

Prepare a statement of cash flows for 2017