Presented below is the balance sheet of Sargent Corporation for the current year, 2017.

VAUGHN CORPORATION BALANCE SHEET DECEMBER 31, 2017
Current assets		$ 486,290		Current liabilities		$ 381,290
Investments		641,290		Long-term liabilities		1,001,290
Property, plant, and equipment		1,721,290		Stockholders equity		1,771,290
Intangible assets		305,000				$3,153,870
		$3,153,870

The following information is presented.

1.		The current assets section includes cash $151,290, accounts receivable $171,290 less $11,290 for allowance for doubtful accounts, inventories $181,290, and unearned rent revenue $6,290. Inventory is stated on the lower-of-FIFO-cost-or-market.
2.		The investments section includes the cash surrender value of a life insurance contract $41,290; investments in common stock, short-term (trading) $81,290 and long-term (available-for-sale) $271,290; and bond sinking fund $247,420. The cost and fair value of investments in common stock are the same.
3.		Property, plant, and equipment includes buildings $1,041,290 less accumulated depreciation $361,290, equipment $451,290 less accumulated depreciation $181,290, land $501,290, and land held for future use $270,000.
4.		Intangible assets include a franchise $166,290, goodwill $101,290, and discount on bonds payable $37,420.
5.		Current liabilities include accounts payable $141,290, notes payable-short-term $81,290 and long-term $121,290, and income taxes payable $37,420.
6.		Long-term liabilities are composed solely of 7% bonds payable due 2025.
7.		Stockholders equity has preferred stock, no par value, authorized 200,000 shares, issued 71,290 shares for $427,740, and common stock, $1.00 par value, authorized 400,000 shares, issued 101,290 shares at an average price of $10. In addition, the corporation has retained earnings of $330,650. prepare a statement of cash flows for 2017 for Sweet Corp. (Show amounts that decrease with cash flow with either a - sign or in parenthesis.