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"Lansbury Inc. had the following

balance sheet at December 31, 2016."

Landsbury Inc.

Balance heet

December 31, 2016

Assets				Liabilities and Stockholders Equity
Cash	$ 20,000			Accounts payable		$ 30,000
Accounts receivable	21,200			Notes payable (long-term)		41,000
Investments	32,000			Common stock		100,000
Plant assets (net)	81,000			Retained earnings		23,200
Land	40,000					$ 194,200
	$ 194,200

During 2017, the following occurred.

Lansbury Inc. sold part of its debt investment portfolio for $15,000. This transaction resulted in a gain of $3,400 for the firm. The company classifies its investments as available-for-s A tract of land was purchased for $13,000 cash. Long-term notes payable in the amount of $16,000 were retired before maturity by paying $16,000 cash An additional $20,000 in common stock was issued at par Dividends of $8,200 were declared and paid to stockholders. Net income for 2017 was $32,000 after allowing for depreciation of $11,000. Land was purchased through the issuance of $35,000 in bonds. At December 31, 2017, Cash was $32,000, Accounts Receivable was $41,600, and Accounts Payable remained at $30,000.

Prepare a statement of cash flows for 2017.