4. The following schedule of information relates to Sirius Company for the year ended December 31, 2017: Depreciation expense Net income Cash at start of year $39,600 258,000 62,400 242,400 32,400 49,200 Other non-operating cash receipts: From issuance of preferred stock From sale of plant assets (at book value) From loan repayment by borrower Other non-operating cash payments: For purchase of common stock as investment To stockholders as dividends Change in working capital accounts: Accounts receivable increase Inventory decrease Accounts payable decrease Accrued liabilities increase 225,600 138,000 63,600 27,600 22,800 13,200 Required: 30pts Prepare, in good form, a 2017 statement of cash flows for Sirius Company using the indirect method