A comparative balance sheet for Halpem Corporation is presented below: Prepare a statement of cash flows for the ended 2017, using the indirect method. Additional information: 1. Net loss for 2017 is $20,000. 2. Cash dividends of $14,000 were declared and paid in 2017. 3. Land was sold for cash at a loss of $4,000. This was the only land transaction during the year. 4. Equipment's with a cost of $15,000 and accumulated depreciation of $10,000 was sold for $5,000 cash. 5. $22,000 of bonds were retired during the year at carrying (book) value. 6. Equipment was acquired for common stock. The fair value of the stock at the time of the exchange was $25,000