15. Diane's balance sheets as of December 31, 2016 and 2017 are presented below: 2016 2017 Cash Accounts receivable Prepaid expenses Property, plant, and equipment - at cost Accumulated depreciation TOTAL ASSETS $ 75,000 25,000 60,000 120,000 (40,000) $240.000 $200,000 65,000 20,000 185,000 (45,000 $425.000 $ 20,000 4,000 Accrued wages payable Unearned revenues Dividends payable Long-term debt Common stock Additional paid-in-capital Retained earnings TOTAL LIABILITIES & SE 46,000 24,000 46,000 100,000 $240.000 $ 15,000 10,000 50,000 65,000 25,000 60,000 200,000 $425.000 SELECTED OTHER INFORMATION: 1. During 2017, Diane reported net income of $300,000. 2. During 2017, Diane both borrowed on a long-term basis and paid back some long-term debt. During 2017, Diane borrowed $42,000. During 2017. Diane both bought and sold some property, plant, and equipment (PP&E). A machine Diane sold during 2017 originally cost her $10,000. Diane sold the PP&E for $12,000. At the time of the sale, the PP&E had accumulated depreciation of $9,500. 4. During 2017, Diane issued additional common stock. 5. During 2017, Diane declared four quarterly dividends. 2017 was the first year in which Diane declared dividends. 6. During 2017, Diane did NOT enter into any non-cash investing or financing activities. Prepare Diane's Statement of Cash Flows in good form) for the year ended December 31, 2017. Diane uses the indirect method