A comparative balance sheet for Rocker Company appears below: Net income for the year ending December 31, 2017 was $35,000. Cash dividends of $15,000 were declared and paid during the year. Long-term investments that had a cost of $17,000 were sold for $14,000. Sales for 2017 were $120,000. a statement of cash flows for the year ended December 31, 2017, using the indirect method