Unideno Corporation was organized on January 1, 2017, with the investment of $225,000 in cash by its stockholders. The company immediately purchased an office building for $300,000, paying $201.000 in cash and signing a three-year promissory note for the balance. Unideno signed a five-year, S50,000 promissory note at a local bank during 2017 and received cash in the same amount. During its first year, Unideno collected $93,000 from its customers. It paid $60,600 for inventory, $22,400 in salaries and wages, and another $5,100 in taxes. Unideno paid $5,300 in cash dividends. Prepare a statement of cash flows for the year ended December 31, 2017