Question

		December 31
		2017		2016
Cash		$33,400		$12,900
Accounts receivable		12,200		10,000
Inventory		11,800		9,100
Available-for-sale debt investments		–0–		2,900
Buildings		–0–		29,800
Equipment		45,200		20,200
Patents		5,000		6,300
		$107,600		$91,200
Allowance for doubtful accounts		$3,000		$4,600
Accumulated depreciation—equipment		2,000		4,500
Accumulated depreciation—building		–0–		5,900
Accounts payable		5,000		2,900
Dividends payable		–0–		4,900
Notes payable, short-term (nontrade)		3,000		4,000
Long-term notes payable		31,000		25,000
Common stock		43,000		33,000
Retained earnings		20,600		6,400
		$107,600		$91,200

Additional data related to 2017 are as follows.

1.		Equipment that had cost $11,000 and was 40% depreciated at time of disposal was sold for $2,500.
2.		$10,000 of the long-term note payable was paid by issuing common stock.
3.		Cash dividends paid were $4,900.
4.		On January 1, 2017, the building was completely destroyed by a flood. Insurance proceeds on the building were $30,000 (net of $2,100 taxes).
5.		Investments (available-for-sale) were sold at $1,700 above their cost. The company has made similar sales and investments in the past.
6.		Cash was paid for the acquisition of equipment.
7.		A long-term note for $16,000 was issued for the acquisition of equipment.
8.		Interest of $2,000 and income taxes of $6,400 were paid in cash.

I just need the Supplemental disclosures of cash flow information:

Answer 1