The following information is available for Blue Spruce Corp. for 2017.

Cash used to purchase treasury stock		$ 111,592
Cash dividends paid		50,576
Cash paid for interest		51,968
Net income		1,077,176
Sales revenue		1,860,640
Cash paid for taxes		229,680
Cash received from customers		1,313,352
Cash received from sale of building (at book value)		458,432
Cash paid for operating expenses		178,640
Beginning cash balance		25,520
Cash paid for goods and services		647,512
Cash received from issuing common stock		823,600
Cash paid to redeem bonds at maturity		464,000
Cash paid to purchase equipment		262,624

Prepare a statement of cash flows using the direct method. (Show amounts in the investing and financing sections that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)