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Skysong Inc., a greeting card company, had the following statements prepared as of December 31, 2017. SKYSONG INC. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2017 AND 2016 12 /31/ 17 12 /31/ 16 Cash Accounts receivable $6,100 62,200 $7,000 51,500 Short-term debt investments (available-for-sale) 34,900 17,900 Inventory 40,300 60,500 5,000 3,900 Prepaid rent Equipment 153,200 131,200 Accumulated depreciationequipment Copyrights (35,000 ) 46,200 (24,700 ) 49,800 $312,900 Total assets Accounts payable Income taxes payable $297,100 $46,000 4,000 $40,000 6,000 Salaries and wages payable 7,900 4,000 Short-term loans payable 8,100 10,100 Long-term loans payable 59,800 69,200 Common stock, $10 par Contributed capital, common stock Retained earnings Total liabilities & stockholders' equity 100,000 30,000 57,100 $312,900 100,000 30,000 37,800 $297,100 SKYSONG INC. INCOME STATEMENT FOR THE YEAR ENDING DECEMBER 31, 2017 Sales revenue Cost of goods sold $336,150 174,100 Gross profit Operating expenses 162,050 120,800 Operating income Interest expense Gain on sale of equipment Income before tax Income tax expense Net income Additional information: 41,250 $11,400 1,900 9,500 31,750 6,350 $25,400 1. Dividends in the amount of $6,100 were declared and paid during 2017. 2. Depreciation expense and amortization expense are included in operating expenses. 3. No unrealized gains or losses have occurred on the investments during the year. 4. Equipment that had a cost of $20,200 and was 70% depreciated was sold during 2017. Prepare a statement of cash flows using the direct method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Statement of Cash Flows $ $ $