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

SKYSONG INC. BALANCE SHEET DECEMBER 31, 2016
Cash		$7,400		Accounts payable		$15,500
Accounts receivable		13,600		Bonds payable		9,000
Investments		15,300		Common stock		36,700
Plant assets (net)		35,200		Retained earnings		27,200
Land		16,900				$88,400
		$88,400

During 2017, the following occurred.

1.		Net income was $29,400.
2.		Depreciation expense was $8,400.
3.		Skysong liquidated its investment portfolio (comprised of available-for-sale investments), realizing a $5,500 loss.
4.		Skysong issued $20,500 of common stock at par.
5.		Dividends of $8,200 were declared and paid to stockholders.
6.		Accounts receivable and accounts payable at December 31, 2017 were $15,600 and $12,300, respectively.
7.		Skysong obtained $7,600in plant assets in exchange for issuing bonds.
8.		Skysong purchased additional plant assets for $17,000.
9.		Skysong purchased land for $19,800.
10.		Cash at December 31, 2017 was $30,800.

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