Selected financial statement information and additional data for Stanislaus Co. is presented below. December 31 2016 2017 Cash $39,450 $67,410 Accounts receivable (net) 84,310 142,470 Inventory 168,570 204,020 Land 56,120 19,650 Equipment 503,100 787,740 TOTAL $851,550 $1,221,290 Accumulated depreciation $82,220 $113,270 Accounts payable 49,440 85,110 Notes payable - short-term 65,870 30,660 Notes payable - long-term 169,860 303,980 Common stock 421,980 489,200 Retained earnings 62,180 199,070 TOTAL $851,550 $1,221,290 Additional data for 2017: 1. Net income was $218,440. 2. Depreciation was $31,050. 3. Land was sold at its original cost. 4. Dividends of $81,550 were paid. 5. Equipment was purchased for $83,300 cash. 6. A long-term note for $201,340 was used to pay for an equipment purchase. 7. Common stock was issued to pay a $67,220 long-term note payable. 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).)