Sunny Technologies Inc. began operations on January 1, 2016. Its post-closing trial balance at December 31, 2016 and 2017, is shown below along with some other information.

Sunny Technologies Inc.
Income Statement
For Year Ended December 31, 2017
Revenues:
Sales				$	628,100
Cost of goods sold					484,100
Gross Profit					144,000
Expenses and other:
Other expenses	$	156,100
Depreciation expense		26,500
Total operating expenses					182,600
Operating Profit (Loss)					(38,600)
Loss on sales of plant assets					21,700
Profit (Loss)				$	(60,300)

Sunny Technologies Inc.
Post-Closing Trial Balance
	December 31
Account	2017			2016
Cash	$	64,200		$	76,890
Receivables		43,400			31,300
Merchandise inventory		28,100			36,100
Property, plant and equipment		231,300			190,490
Accumulated depreciation		64,900			53,700
Accounts payable		52,120			62,400
Accrued liabilities		12,100			7,300
Notes payable		97,690			40,090
Common shares		49,690			8,000
Retained earnings		90,500			163,290

Other information regarding Sunny and its activities during 2017: 1. Assume all accounts have normal balances. 2. Cash dividends were declared and paid during the year. 3. Plant assets were sold during the year. 4. Plant assets worth $100,100 were purchased during the year by paying cash of $32,900 and issuing a long-term note payable for the balance.

Required: Using the information provided, prepare a statement of cash flows (applying the indirect method) for the year ended December 31, 2017. (List any deduction in cash and cash outflows and loss as negative amount