A comparative balance sheet for Rocker Company appears below:

ROCKER 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 Stockholder's 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.

ROCKER COMPANY Statement of Cash Flows For the Year Ended December 31, 2017 Adjustments to reconcile net income to