The information shown below is taken from the accounts of Waverly Corporation for the year ended December 31, 2017 Net income $344,000 Amortization of patent 12,000 Proceeds from issuance of common stock 33,000 Decrease in inventory 37,000 Sale of building at a $15,000 gain 85,000 Decrease in accounts payable 15,000 Purchase of equipment 185,000 Payment of cash dividends 44,000 Depreciation expense 55,000 Decrease in accounts receivable 23,000 Payment of mortgage 85,000 Increase in short-term notes payable 8,000 Sale of land at a $5,000 loss 40,000 Purchase of delivery van 33,000 Cash at beginning of year 105,000 Instructions Prepare a statement of cash flows for Robinson Corporation for the year ended December 31, 2017