The following information pertains to Karim Company:

Account	2016__	2017___
Cash	20,000	485,000
Account Receivables	190,000	80,000
Inventories	150,000	185,000
Equipment	110,000	110,000
Land	360,000	320,000
Accounts payable	76,000	66,000
Notes Payable	50,000	30,000
Bonds Payable	720,000	450,000
Long Term Loans	800,000	920,000

Depreciation during the period was $80,000; Net income $460,000; cash dividends $10,000.

Instructions: Prepare statement of cash flows for 2017.