The following balances are available for Chrisman Company:

	December 31
	2017		2016
Cash	$11,700		$14,600
Accounts receivable	29,300		21,900
Inventory	23,200		38,700
Prepaid rent	13,200		8,800
Land	109,700		109,700
Plant and equipment	585,000		438,800
Accumulated depreciation	(95,100)		(43,900)
Totals	$677,000		$588,600
Accounts payable	$17,600		$14,600
Income taxes payable	4,400		7,300
Short-term notes payable	51,200		36,600
Bonds payable	110,000		146,000
Common stock	292,500		219,400
Retained earnings	201,300		164,700
Totals	$677,000		$588,600

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 $51,200. Net income was reported at $36,600.

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
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Adjustments to reconcile net income to net cash provided by operating activities:
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Cash Flows from Investing Activities
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Cash Flows from Financing Activities
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Cash balance, December 31, 2016	fill in the blank
Cash balance, December 31, 2017	fill in the blank