The following are Nash 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		$815,800			$705,800			$110,000
Accounts receivable		1,130,300			1,166,700			(36,400	)
Inventory		1,855,300			1,726,900			128,400
Property, plant, and equipment		3,299,700			2,983,700			316,000
Accumulated depreciation		(1,175,500	)		(1,031,700	)		(143,800	)
Investment in Myers Co.		310,800			272,900			37,900
Loan receivable		249,100						249,100
Total assets		$6,485,500			$5,824,300			$661,200
Accounts payable		$1,005,600			$946,600			$59,000
Income taxes payable		29,700			50,400			(20,700	)
Dividends payable		80,300			99,200			(18,900	)
Lease liabililty		376,400						376,400
Common stock, $1 par		500,000			500,000
Paid-in capital in excess of parcommon stock		1,487,600			1,487,600
Retained earnings		3,005,900			2,740,500			265,400
Total liabilities and stockholders equity		$6,485,500			$5,824,300			$661,200

Additional information:

1.		On December 31, 2016, Nash acquired 25% of Myers Co.s common stock for $272,900. On that date, the carrying value of Myerss assets and liabilities, which approximated their fair values, was $1,091,600. Myers reported income of $151,600 for the year ended December 31, 2017. No dividend was paid on Myerss common stock during the year.
2.		During 2017, Nash loaned $276,200 to TLC Co., an unrelated company. TLC made the first semiannual principal repayment of $27,100, plus interest at 10%, on December 31, 2017.
3.		On January 2, 2017, Nash sold equipment costing $60,400, with a carrying amount of $37,600, for $39,800 cash.
4.		On December 31, 2017, Nash entered into a capital lease for an office building. The present value of the annual rental payments is $376,400, which equals the fair value of the building. Nash made the first rental payment of $59,900 when due on January 2, 2018.
5.		Net income for 2017 was $345,700.
6.		Nash 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		$80,300		$99,200

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

The following are Nash 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 Increase (Decrease 2017 $815,800 1,130,300 1,855,300 3,299,700 2016 $705,00 110,000 Cash Accounts receivable Inventory Property, plant, and equipment Accumulated depreciation Investment in Myers Co Loan receivable 1,166,700 1,726,900 2,983,700 (1,175,500) (1,031,700) (143,800) (36,400) 128,400 316,000 310,800 249,100 272,900 37,900 249,100 $661,200 Total assets $6,485,500$5,824,300 Accounts payable Income taxes payable Dividends payable Lease kabililty Common stock, $1 par Paid-in capital in excess of par-common stock Retained earnings 1,005,600$946,600 5D,400 59,000 (20,700) 29,700 80,300 376,400 9,200(18,900) 376,400 3,005,900 485,500 SS265,40 487,6001487,600 2,340,500 $5,824,300 Total liabilities and stockholders' equity $661,200