1. The following balances are available for Chrisman Company:

   	December 31
   	2017		2016
   Cash	$8,000		$10,000
   Accounts receivable	20,000		15,000
   Inventory	15,900		26,600
   Prepaid rent	9,000		6,000
   Land	75,000		75,000
   Plant and equipment	400,000		300,000
   Accumulated depreciation	(65,000)		(30,000)
   Totals	$462,900		$402,600
   Accounts payable	$12,000		$10,000
   Income taxes payable	3,000		5,000
   Short-term notes payable	35,000		25,000
   Bonds payable	75,000		100,000
   Common stock	200,000		150,000
   Retained earnings	137,900		112,600
   Totals	$462,900		$402,600

   Bonds were retired during 2017 at face value, plant and equipment were acquired for cash, and common stock was issued for cash. Depreciation expense for the year was $35,000. Net income was reported at $25,300.

   Required:

   1. Prepare a statement of cash flows for 2017 using the indirect method in the Operating Activities section. Use the minus sign to indicate cash payments, cash outflows, or decreases in cash.

   Chrisman Company
   Statement of Cash Flows
   For the Year Ended December 31, 2017
   Cash Flows from Operating Activities
   Net income	$
   Adjustments to reconcile net income to net cash provided by operating activities:
   Depreciation expense
   Increase in accounts receivable
   Decrease in inventory
   Increase in prepaid rent
   Increase in accounts payable
   Decrease in income taxes payable
   Net cash provided by operating activities	$
   Cash Flows from Investing Activities
   Acquisition of plant and equipment	$
   Cash Flows from Financing Activities
   Retirement of bonds payable	$
   Issuance of short-term notes payable
   Issuance of common stock
   Net cash provided by financing activities	$
   Net increase in cash	$
   Cash balance, December 31, 2016
   Cash balance, December 31, 2017	$

   2. Based on its statement of cash flows, Chrisman did not generate enough cash flow from its operating activities to fund its investing activities.

   In addition to operating activities, Chrisman generated cash ?