The comparative balance sheets for Rothlisberger Company as of December 31 are presented below.

Assets	2017	2016
Cash	$58,200	$46,000
Accounts Receivable	$41,100	$63,400
Inventory	$148,900	$145,600
Prepaid Expenses	$15,000	$27,600
Land	$101,900	$133,300
Buildings	$200,200	$200,200
Accumulated Depreciation - Buildings	$60,300	$33,600
Equipment	$228,500	$155,400
Accumulated Depreciation - Equipment	$42,600	$36,300
Total	$690,900	$701,600
LIABIITIES AND STOCKHOLDERS EQUITY
Accounts Payable	$46,000	$39,700
Bonds Payable	$260,000	$293,600
Common stock, $1 Par	$193,600	$208,300
Retained Earnings	$191,300	$208,300
Total	$690,900	$701,600

Additional information:

1.		Operating expenses include depreciation expense of $42,000 and charges from prepaid expenses of $12,600.
2.		Land was sold for cash at book value.
3.		Cash dividends of $61,000 were paid.
4.		Net income for 2017 was $44,000.
5.		Equipment was purchased for $94,900 cash. In addition, equipment costing $21,800 with a book value of $12,800 was sold for $5,900 cash.
6.		Bonds were converted at face value by issuing 33,600 shares of $1 par value common stock.

Prepare a statement of cash flows for the year ended December 31, 2017, using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)