Use the following income statement and balance sheet information to put together a statement of cash flows. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

		2017
Sales		$1,235,000
Cost of goods sold		$687,000
Gross profit		$548,000
Gen'l & admin expense		$155,000
Selling & mkt expense		$134,000
Depreciation		$24,000
Operating income		$235,000
Interest		$142,000
Income before taxes		$93,000
Income taxes (27%)		$25,110
Net income		$67,890
Dividends paid		$25,000

Assets		2017		2016
Cash		$24,000		$14,410
Accounts receivable		$124,000		$114,000
Inventory		$200,000		$218,000
Total current assets		$348,000		$346,410
Gross plant and equipment		$700,000		$475,000
Less: accum. depreciation		$313,000		$289,000
Net plant and equipment		$387,000		$186,000
Total assets		$735,000		$532,410
Liabilities
Accounts payable		$119,000		$105,000
Notes payable		$29,000		$29,000
Total current liabilities		$148,000		$134,000
Long-term debt		$246,000		$151,000
Total liabilities		$394,000		$285,000
Common stock ($0.01 par)		$4,500		$4,000
Paid-in capital		$219,500		$169,300
Retained earnings		$117,000		$74,110
Total stockholders' equity		$341,000		$247,410
Total liabilities and equity		$735,000		$532,410