Shown below are comparative balance sheets for Carla Vista Company. Carla Vista Company Comparative Balance Sheets December 31 Assets 2017 2016 Cash $ 165,172 $ 53,438 Accounts receivable 213,752 184,604 Inventory 405,643 459,081 Land 194,320 242,900 Equipment 631,540 485,800 Accumulated depreciation—equipment (160,314 ) (77,728 ) Total $1,450,113 $1,348,095 Liabilities and Stockholders’ Equity Accounts payable $ 94,731 $ 104,447 Bonds payable 364,350 485,800 Common stock ($1 par) 524,664 422,646 Retained earnings 466,368 335,202 Total $1,450,113 $1,348,095 Additional information: 1. Net income for 2017 was $225,897. 2. Depreciation expense was $82,586. 3. Cash dividends of $94,731 were declared and paid. 4. Bonds payable amounting to $121,450 were redeemed for cash $121,450. 5. Common stock was issued for $102,018 cash. 6. No equipment was sold during 2017. 7. Land was sold for its book value. Prepare a statement of cash flows for 2017 using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000, or in parenthesis e.g. (15,000)).