17-11A ROTIL RGER C Sheets 31 2017 57.900$50,000 43,000 152,000143,400 13.900 99.400 197,400 (57,800)(33,100) 228,400 (44,200) (36,700) 690,000 $692,100 62,000 21,500 197,400 156,300 Buildings Equipment $39.700 293,100 160,000 199,300 $690,000 $692,100 $46,500 260,000 193.100 190,400 3. Cash dividends of $54,600 vere paid re con Additional information: 1. Operating expenses include depreciation expense of $42,000 and charges from prepaid expenses of $7,600. 2. Land was sold for cash at book value 3. Cash dividends of $54,600 were paid. 4. Net income for 2017 was $45,700. 5. Equipment was purchased for $94,000 cas 6. Bonds were converted at face value by issuing 33,100 shares of $1 par value common stock. h. In addition, equipment costing $21,900 with a book value of $12.100 was sold for $5,800 cash. Prepare a statement of cash fows for the year ended December 31, 2017, using the indirect method. (Show amounts that decrease cash flos ROTHLISBERGER COMPANY Statement of Cash Flows Adjustments to reconcile net income to