The information shown below is taken from the accounts of the Robinson Corporation for the year ended December 31, 2007.

Net Income	$209,000
Amortization of intagable (franchise)	12,000
Proceeds from issuance of common stock	103,000
Increase in inventory	18,000
Sale of building at a $10,000 gain	85,000
INcrease in accounts payable	15,000
Purchase of cmoputer equipments	125,000
Payments of cash dividends	24,000
Depreciation expense	35,000
Increase in accounts receivable	23,000
Payments of mortgage	52,000
Decrease in short-term notes payable	8,000
Sale of land at a $5,000 loss	26,000
Purchase of delivary truck	33,000
Cash at beginning of year	173,000

Instructions:

Prepare a statement of cash flows for Robinson Corporation for the year ended December 31, 20007.