17. The following information is for Redwood Inc. for the year ended December 31, 2013. Redwood had a cash and cash equivalents balance of $5,200 on January 1, 2013. Cash received from Customers Interest on investments . Sale of land Sale of common stock Issuance of debt securities $1.900 200 100 600 2.000 Cash paid for Interest on debt Income tax Debt principal reduction Purchase of equipment Purchase of inv entory Dividends on common stock Operating expenses 300 80 1,500 4.100 1.000 200 500 Required: Prepare a statement of cash flows for the year using the direct method for operating activities. (15)