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

		2017		2016
Cash		$174,900		$46,600
Accounts receivable		116,900		75,800
Investments		71,300		93,900
Equipment		352,900		173,900
Accumulated depreciationequipment		(90,900)		(66,100)
Current liabilities		137,700		91,900
Common stock		138,300		63,700
Retained earnings		354,700		174,100

Additional information: Investments were sold at a gain of $9,100; no investments were purchased; no equipment was sold; cash dividends paid were $41,700; and net income was $222,300.

Prepare a statement of cash flows for 2017 for Grouper Corporation.