The records of Paramount Color Engraving reveal the following:

Compute cash flows from operating activities by the indirect method for the year ended December 31, 2016.

Cash flows from operating activities	Amount	Amount
Net Income
Adjustments to reconcile net income to net cash provided
(used) Operating Activities
Depreciation Expense
Loss on sale of land
Increase in current assets other than cash
Decrease in current liabilities
Net cash provided by (used by) operating activities