The following are Skysong 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		$808,400			$703,500			$104,900
Accounts receivable		1,117,000			1,168,800			(51,800	)
Inventory		1,861,000			1,731,000			130,000
Property, plant, and equipment		3,286,500			2,949,500			337,000
Accumulated depreciation		(1,153,400	)		(1,039,600	)		(113,800	)
Investment in Myers Co.		312,100			272,900			39,200
Loan receivable		247,900						247,900
Total assets		$6,479,500			$5,786,100			$693,400
Accounts payable		$1,007,300			$954,200			$53,100
Income taxes payable		29,700			49,700			(20,000	)
Dividends payable		79,200			99,500			(20,300	)
Lease liabililty		396,700						396,700
Common stock, $1 par		500,000			500,000
Paid-in capital in excess of parcommon stock		1,485,200			1,485,200
Retained earnings		2,981,400			2,697,500			283,900
Total liabilities and stockholders equity		$6,479,500			$5,786,100			$693,400

Additional information:

1.		On December 31, 2016, Skysong 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 $156,800 for the year ended December 31, 2017. No dividend was paid on Myerss common stock during the year.
2.		During 2017, Skysong loaned $296,700 to TLC Co., an unrelated company. TLC made the first semiannual principal repayment of $48,800, plus interest at 10%, on December 31, 2017.
3.		On January 2, 2017, Skysong sold equipment costing $59,700, with a carrying amount of $37,600, for $40,300 cash.
4.		On December 31, 2017, Skysong entered into a capital lease for an office building. The present value of the annual rental payments is $396,700, which equals the fair value of the building. Skysong made the first rental payment of $59,600 when due on January 2, 2018.
5.		Net income for 2017 was $363,100.
6.		Skysong 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		$99,500

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