Use the following income statement and balance sheet information to put together a statement of cash flows.

Please show all the calculation steps

	2017		Assets				2017	2016
Sales	$1,230,000		Cash				$25,000	$21,990
Cost of goods sold	$684,000		Accounts receivable				$125,000	$115,000
Gross profit	$546,000		Inventory				$200,000	$215,000
Gen'l & admin expense	$159,000		Total current assets				$350,000	$351,990
Selling & mkt expense	$134,000		Gross plant and equipment				$700,000	$475,000
Depreciation	$25,000		Less: accum. depreciation				$313,000	$288,000
Operating income	$228,000		Net plant and equipment				$387,000	$187,000
Interest	$141,000		Total assets				$737,000	$538,990
Income before taxes	$87,000		Liabilities
Income taxes (27%)	$23,490		Accounts payable				$116,000	$103,000
Net income	$63,510		Notes payable				$29,000	$29,000
			Total current liabilities				$145,000	$132,000
Dividends paid	$25,000		Long-term debt				$248,000	$152,000
			Total liabilities				$393,000	$284,000
			Common stock ($.01 par)				$4,500	$4,000
			Paid-in capital				$220,500	$170,500
			Retained earnings				$119,000	$80,490
			Total stockholders' equity				$344,000	$254,990
			Total liabilities and equity				$737,000	$538,990