A comparative balance sheet for Dona Company appears below:

DONA COMPANY Comparative Balance Sheet
				Dec. 31, 2017		Dec. 31, 2016
Assets
Cash		$ 34,000			$11,000
Accounts receivable		18,000			13,000
Inventory		25,000			17,000
Prepaid expenses		6,000			9,000
Long-term investments		-0-			17,000
Equipment		60,000			33,000
Accumulated depreciationequipment		(20,000)			(15,000)
	Total assets	$123,000			$85,000
Liabilities and Stockholders' Equity
Accounts payable			$ 17,000		$ 7,000
Bonds payable			36,000		45,000
Common stock			40,000		23,000
Retained earnings			30,000		10,000
	Total liabilities and stockholders' equity		$123,000		$85,000

Additional information:

1.	Net income for the year ending December 31, 2017 was $35,000.
2.	Cash dividends of $15,000 were declared and paid during the year.
3.	Long-term investments that had a cost of $17,000 were sold for $14,000.
4.	Sales for 2017 were $120,000.

Instructions

Using excel, prepare a statement of cash flows, in good form, for the year ended December 31, 2017, using the indirect method (25 points). Please show all work (e.g., calculations of changes in comparative balance sheet accounts) used to prepare/support the statement.