Selected financial statement information and additional data forStanislaus Co. is presented below. Prepare a statement of cashflows for the year ending December 31, 2017.

                                                                                               December 31

                                                                                   2016                           2017

Cash.........................................................$42,000                      $60,000

Accounts receivable(net)........................    84,000                      144,200

Inventory..................................................168,000                      206,600

Land.........................................................   58,800                        26,000

Equipment................................................504,000                      789,600

TOTAL.........................................$856,800                 $1,226,400

Accumulateddepreciation.......................$84,000                    $110,600

Accountspayable....................................    50,400                        91,000

Notes payable -short-term......................    67,200                        29,400

Notes payable -long-term.......................168,000                      302,400

Commonstock........................................420,000                      487,200

Retainedearnings....................................    67,200                      205,800

TOTAL.........................................$856,800                 $1,226,400

Additional data for 2017:

1.    Net income was $230,200.
2.    Depreciation was $26,600.
3.    Land was sold at its original cost.
4.    Dividends of $91,600 were paid.
5.    Equipment was purchased for $84,000 cash.
6.    A long-term note for $201,600 was used to pay foran equipment purchase.
7.    Common stock was issued to pay a $67,200 long-termnote payable.