The following are Buffalo Corp.s comparative balance sheet accounts at December 31, 2017 and 2016, with a column showing the increase (decrease) from 2016 to 2017.

COMPARATIVE BALANCE SHEETS
		2017			2016			Increase (Decrease)
Cash		$810,500			$699,700			$110,800
Accounts receivable		1,135,300			1,172,400			(37,100	)
Inventory		1,842,100			1,702,300			139,800
Property, plant, and equipment		3,329,200			2,940,500			388,700
Accumulated depreciation		(1,161,100	)		(1,045,200	)		(115,900	)
Investment in Myers Co.		307,500			274,100			33,400
Loan receivable		250,800						250,800
Total assets		$6,514,300			$5,743,800			$770,500
Accounts payable		$1,021,000			$954,100			$66,900
Income taxes payable		29,900			49,500			(19,600	)
Dividends payable		79,200			99,700			(20,500	)
Lease liabililty		448,400						448,400
Common stock, $1 par		500,000			500,000
Paid-in capital in excess of parcommon stock		1,500,900			1,500,900
Retained earnings		2,934,900			2,639,600			295,300
Total liabilities and stockholders equity		$6,514,300			$5,743,800			$770,500

Additional information:

1.		On December 31, 2016, Buffalo acquired 25% of Myers Co.s common stock for $274,100. On that date, the carrying value of Myerss assets and liabilities, which approximated their fair values, was $1,096,400. Myers reported income of $133,600 for the year ended December 31, 2017. No dividend was paid on Myerss common stock during the year.
2.		During 2017, Buffalo loaned $348,900 to TLC Co., an unrelated company. TLC made the first semiannual principal repayment of $98,100, plus interest at 10%, on December 31, 2017.
3.		On January 2, 2017, Buffalo sold equipment costing $59,700, with a carrying amount of $37,800, for $39,800 cash.
4.		On December 31, 2017, Buffalo entered into a capital lease for an office building. The present value of the annual rental payments is $448,400, which equals the fair value of the building. Buffalo made the first rental payment of $60,500 when due on January 2, 2018.
5.		Net income for 2017 was $374,500.
6.		Buffalo declared and paid the following cash dividends for 2017 and 2016.

		2017		2016
Declared		December 15, 2017		December 15, 2016
Paid		February 28, 2018		February 28, 2017
Amount		$79,200		$99,700

Prepare a statement of cash flows for Buffalo Corp. for the year ended December 31, 2017, using the indirect method.