A comparative balance sheet and income statement for Rocker Company appears below ROCKER COMPANY Comparative Balance Sheet (in thousands dollars) 2017 2016 Assets Cash Accounts receivable Inventory Prepaid expenses $ 24 $11 18 13 25 6 9 Long-term investments -0- 17 Equipment 60 33 10 Accumulated Depreciation -Equipment (20) ? (15) depreciation equipment Total assets $123 $85 Liabilities and Stockholders' Equity Accounts payable Bonds payable 36 45 Common stock 40 23 Retained earnings 30 10 Total liabilities and stockholders' equity $123 $85 ROCKER COMPANY Comparative Income Statement (in thousands dollars) Common stock 40 23 Retained earnings 30 10 Total liabilities and stockholders' equity $123 $85 ROCKER COMPANY Comparative Income Statement (in thousands dollars) Gross Sales Sales Returns & Allowances Net Sales Cost of Goods Sold Gross Profit Operating Expenses Depreciation Income from Operations Loss on Sale of Long-term Investment Net Income $142 (2) (85) g 55 (12) Additional information 1 Cash dividends of $ were declared and paid during the year 2 Redeemed Bonds for its book value of $19. 3 A truck was acquired at Dec 31, by issuing $10 bonds. Instructions Prepare the statement of cash flows for the year ended December 31, '17 using the indirect method