A comparative balance sheet for Oriole Corporation is presented below December 31 2016 Assets Cash Accounts receivable Inventory Land Equipment Accumulated Depreciation-Equipment 2017 $72,800 22,000 83,260 67,460 181,260 190,460 72,260 111,460 261,260 201,460 (70,260) (43,460) $600,580 $549,380 Total Liabilities and Stockholders' Equity Accounts payable Bonds payable Common stock ($1 par) Retained earnings $35,260 48,460 150,000 200,000 214,000 164,000 201,320 136,920 $600,580 $549,380 Total Additional information: 1. Net income for 2017 was $127,520. No gains or losses were recorded in 2017 2. Cash dividends of $63,120 were declared and paid 3. Bonds payable amounting to $50,000 were retired through issuance of common stock. Prepare a statement of cash flows for 2017 for Oriole Corporation. (Show amounts that decrease cash flow with either a-sign e.g. -15,000 or in parenthesis e.g. (15,000). ORIOLE CORPORATION Statement of Cash Flows