A comparative balance sheet for Rocker Company appears below: ROCKER COMPANY Comparative Balance Sheet Dec. 31, 2017 Dec. 31, 2016 Assets Cash Accounts receivable Inventory $ 34,000 $11,000 18,000 13,000 25,000 17,000 Equipment Prepaid expenses Long-term investments Total assets 6,000 9,000 -0- 17,000 60,000 33,000 Accumulated depreciation-equipment (20,000) (15,000) $123,000 $85,000 Liabilities and Stockholders' Equity Accounts payable Bonds payable $ 17,000 $ 7,000 Common stock Retained earnings Total liabilities and stockholders' equity Additional information: 36,000 40,000 45,000 23,000 30,000 10.000 $123,000 $85,000 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. No equipment was sold during 2017. Instructions Prepare a statement of cash flows for the year ended December 31, 2017, using the indirect method