Wildhorse Inc. had the following balance sheet at December 31, 2016.

WILDHORSE INC. BALANCE SHEET DECEMBER 31, 2016
Cash		$ 25,120		Accounts payable		$ 35,120
Accounts receivable		26,320		Bonds payable		46,120
Investments		32,000		Common stock		105,120
Plant assets (net)		86,120		Retained earnings		28,320
Land		45,120				$214,680
		$214,680

During 2017, the following occurred.

1.		Wildhorse liquidated its available-for-sale investment portfolio at a loss of $10,120.
2.		A tract of land was purchased for $43,120.
3.		An additional $30,000 in common stock was issued at par.
4.		Dividends totaling $15,120 were declared and paid to stockholders.
5.		Net income for 2017 was $40,120, including $17,120 in depreciation expense.
6.		Land was purchased through the issuance of $35,120 in additional bonds.
7.		At December 31, 2017, Cash was $75,320, Accounts Receivable was $47,120, and Accounts Payable was $45,120.

Prepare a statement of cash flows