Sage Corporations balance sheet at the end of 2016 included the following items.

Current assets (Cash $82,000)		$236,810			Current liabilities		$151,810
Land		32,710			Bonds payable		101,810
Buildings		121,810			Common stock		182,710
Equipment		92,710			Retained earnings		46,710
Accum. depr.-buildings		(31,810	)		Total		$483,040
Accum. depr.-equipment		(11,000	)
Patents		41,810
Total		$483,040

The following information is available for 2017.

1.		Net income was $54,680.
2.		Equipment (cost $21,810 and accumulated depreciation $9,810) was sold for $11,810.
3.		Depreciation expense was $5,810 on the building and $10,810 on equipment.
4.		Patent amortization was $2,500.
5.		Current assets other than cash increased by $29,000. Current liabilities increased by $14,810.
6.		An addition to the building was completed at a cost of $28,810.
7.		A long-term investment (Equity) in stock was purchased for $16,000.
8.		Bonds payable of $52,710 were issued.
9.		Cash dividends of $30,000 were declared and paid.
10.		Treasury stock was purchased at a cost of $11,000.

Prepare a statement of cash flows for 2017.

Prepare a balance sheet at December 31, 2017. (Show only totals for current assets and current liabilities.)