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

SWIFTY INC. BALANCE SHEETS
		Dec. 31, 2017		Jan. 1, 2017		Inc./Dec.
Assets
Cash		$ 47,500		$ 15,500		$32,000	Inc.
Accounts receivable		95,400		89,900		5,500	Inc.
Equipment		43,400		23,900		19,500	Inc.
Less: Accumulated Depreciation-Equipment		21,400		11,000		10,400	Inc.
Total		$164,900		$118,300
Liabilities and Stockholders Equity
Accounts payable		$ 24,400		$ 16,900		7,500	Inc.
Common stock		102,500		81,900		20,600	Inc.
Retained earnings		38,000		19,500		18,500	Inc.
Total		$164,900		$118,300

Net income of $48,400 was reported, and dividends of $29,900 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).)