Skysong Inc. had the following condensed balance sheet at the end of operations for 2016.

SKYSONG INC. BALANCE SHEET DECEMBER 31, 2016
Cash		$8,400		Current liabilities		$15,300
Current assets other than cash		28,700		Long-term notes payable		25,800
Equity investments		20,300		Bonds payable		25,700
Plant assets (net)		67,300		Common stock		74,100
Land		40,400		Retained earnings		24,200
		$165,100				$165,100

During 2017, the following occurred.

(a)		Skysong Inc. sold part of its investment portfolio for $12,700. This transaction resulted in a gain of $5,100 for the company. No unrealized gains or losses were recorded on these investments in 2017.
(b)		Dividends totaling $9,500 were paid to stockholders.
(c)		Atract of land was purchased for $11,700.
(d)		Net income was $35,200 after allowing depreciation of $13,100.
(e)		Bonds payable in the amount of $11,200 wereredeemed at par.
(f)		Land was purchasedthrough the issuance of $21,800 in bonds.
(g)		An additional $10,100 in common stock was issued at par.
(h)		Both current assets (other than cash) and current liabilities remained at the same amount.

Prepare a statement of cash flows for 2017 using the indirect method.

Prepare the condensed balance sheet for Skysong Inc. as it would appear at December 31, 2017.