Presented below is a condensed version of the comparative balance sheets for Pronghorn Corporation for the last two years at December 31.

		2017		2016
Cash		$176,700		$45,000
Accounts receivable		118,900		78,400
Investments		69,900		98,300
Equipment		349,900		176,100
Accumulated depreciationequipment		(95,300)		(65,300)
Current liabilities		135,500		94,300
Common stock		138,100		63,700
Retained earnings		345,300		173,300

Additional information: Investments were sold at a gain of $9,300; no investments were purchased; no equipment was sold; cash dividends paid were $42,500; and net income was $214,500.

(a)

Prepare a statement of cash flows for 2017 for Pronghorn Corporation. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)