The comparative balance sheets for Larkspur Corporation show thefollowing information.

		December 31
		2017		2016
Cash		$33,700		$13,200
Accounts receivable		12,100		9,900
Inventory		12,000		9,100
Available-for-sale debtinvestments		–0–		3,000
Buildings		–0–		29,500
Equipment		45,000		19,800
Patents		5,000		6,100
		$107,800		$90,600
Allowance for doubtfulaccounts		$3,100		$4,500
Accumulateddepreciation—equipment		2,000		4,500
Accumulateddepreciation—building		–0–		6,100
Accounts payable		5,000		3,000
Dividends payable		–0–		4,900
Notes payable, short-term(nontrade)		2,900		4,000
Long-term notes payable		31,000		25,000
Common stock		43,000		33,000
Retained earnings		20,800		5,600
		$107,800		$90,600

Additional data related to 2017 are as follows.

1.		Equipment that had cost$11,100 and was 40% depreciated at time of disposal was sold for$2,500.
2.		$10,000 of the long-term notepayable was paid by issuing common stock.
3.		Cash dividends paid were$4,900.
4.		On January 1, 2017, thebuilding was completely destroyed by a flood. Insurance proceeds onthe building were $30,200 (net of $2,100 taxes).
5.		Investments(available-for-sale) were sold at $1,800 above their cost. Thecompany has made similar sales and investments in the past.
6.		Cash was paid for theacquisition of equipment.
7.		A long-term note for $16,000was issued for the acquisition of equipment.
8.		Interest of $2,000 and incometaxes of $6,400 were paid in cash.

Prepare a statement of cash flows using the indirect method. Flooddamage is unusual and infrequent in that part of the country.