Selected financial statement information and additional data for Johnston Enterprises is presented below:

Johnston Enterprises Balance Sheet and Income Statement Data
		December 31, 2017			December 31, 2016
Current Assets:
Cash		$153,260			$117,200
Accounts Receivable		236,100			306,600
Inventory		397,700			343,800
Total Current Assets		787,060			767,600
Property, Plant, and Equipment		1,271,200			1,136,000
Less: Accumulated Depreciation		(453,900)			(420,900)
Total Assets		1,604,360			1,482,700
Current Liabilities:
Accounts Payable		$189,800			$100,100
Notes Payable		50,100			66,500
Income Taxes Payable		84,700			75,100
Total Current Liabilities		324,600			241,700
Bonds Payable		350,000			390,200
Total Liabilities		674,600			631,900
Stockholders' Equity:
Common Stock		510,000			467,500
Retained Earnings		419,760			383,300
Total Stockholders' Equity		929,760			850,800
Total Liabilities & Stockholders' Equity		1,604,360			1,482,700
Sales Revenue		$1,624,000			$1,516,000
Less Cost of Goods Sold		779,900			730,900
Gross Profit		844,100			785,100
Expenses:
Depreciation Expense		153,200			135,700
Salaries and Wages Expense		389,700			354,900
Interest Expense		32,200			32,200
Loss on Sale of Equipment		11,900			0
Income Before Taxes		257,100			262,300
Less Income Tax Expense		102,840			104,920
Net Income		154,260			157,380

Additional Information: During the year, Johnston sold equipment with an original cost of $133,800 and accumulated depreciation of $120,200 and purchased new equipment for $269,000. Prepare a statement of cash flows for the year ending December 31, 2017. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)