The comparative balance sheets of Constantine Cavamanlis Inc. at the beginning and the end of the year 2017 are as follows.

CONSTANTINE CAVAMANLIS INC. BALANCE SHEETS
		Dec. 31, 2017		Jan. 1, 2017		Inc./Dec.
Assets
Cash		$ 45,000		$ 13,000		$32,000	Inc.
Accounts receivable		91,000		88,000		3,000	Inc.
Equipment		39,000		22,000		17,000	Inc.
Less: Accumulated Depreciation-Equipment		17,000		11,000		6,000	Inc.
Total		$158,000		$112,000
Liabilities and Stockholders Equity
Accounts payable		$ 20,000		$ 15,000		5,000	Inc.
Common stock		100,000		80,000		20,000	Inc.
Retained earnings		38,000		17,000		21,000	Inc.
Total		$158,000		$112,000

Net income of $44,000 was reported, and dividends of $23,000 were paid in 2017. New equipment was purchased and none was sold. Prepare a statement of cash flows for the year 2017. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)