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

Current assets (Cash $82,000)	$236,330	Current liabilities	$151,330
Land	31,550	Bonds payable	101,330
Buildings	121,330	Common stock	181,550
Equipment	91,550	Retained earnings	45,550
Accum. depr.-buildings	(31,330	)	Total	$479,760
Accum. depr.-equipment	(11,000	)
Patents	41,330
Total	$479,760

The following information is available for 2017.

1.	Net income was $55,120.
2.	Equipment (cost $21,330and accumulated depreciation $9,330) was sold for $11,330.
3.	Depreciation expense was $5,330on the building and $10,330on equipment.
4.	Patent amortization was $2,500.
5.	Current assets other than cash increased by $29,000. Current liabilities increased by $14,330.
6.	An addition to the building was completed at a cost of $28,330.
7.	A long-term investment (Equity) in stock was purchased for $16,000.
8.	Bonds payable of $51,550were issued.
9.	Cash dividends of $30,000were declared and paid.
10.	Treasury stock was purchased at a cost of $11,000.

(a) Prepare a statement of cash flows for 2017.(Show