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

SPLISH INC. BALANCE SHEET DECEMBER 31, 2016
Cash		$ 25,480		Accounts payable		$ 35,480
Accounts receivable		26,680		Bonds payable		46,480
Investments		32,000		Common stock		105,480
Plant assets (net)		86,480		Retained earnings		28,680
Land		45,480				$216,120
		$216,120

During 2017, the following occurred.

1.		Splish liquidated its available-for-sale investment portfolio at a loss of $10,480.
2.		A tract of land was purchased for $43,480.
3.		An additional $30,000 in common stock was issued at par.
4.		Dividends totaling $15,480 were declared and paid to stockholders.
5.		Net income for 2017 was $40,480, including $17,480 in depreciation expense.
6.		Land was purchased through the issuance of $35,480 in additional bonds.
7.		At December 31, 2017, Cash was $75,680, Accounts Receivable was $47,480, and Accounts Payable was $45,480. Prepare a statement of cash flows for the year 2017 for Splish.