Sarasota Inc. had the following balance sheet at December 31, 2016.

SARASOTA INC. BALANCE SHEET DECEMBER 31, 2016
Cash		$ 23,400		Accounts payable		$ 33,400
Accounts receivable		24,600		Bonds payable		44,400
Investments		32,000		Common stock		103,400
Plant assets (net)		84,400		Retained earnings		26,600
Land		43,400				$207,800
		$207,800

During 2017, the following occurred.

1.		Sarasota liquidated its available-for-sale investment portfolio at a loss of $8,400.
2.		A tract of land was purchased for $41,400.
3.		An additional $30,000 in common stock was issued at par.
4.		Dividends totaling $13,400 were declared and paid to stockholders.
5.		Net income for 2017 was $38,400, including $15,400 in depreciation expense.
6.		Land was purchased through the issuance of $33,400 in additional bonds.
7.		At December 31, 2017, Cash was $73,600, Accounts Receivable was $45,400, and Accounts Payable was $43,400.

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