AL-Hassan Corporation's comparative statements of financial the position is presented below. AL-Hassan CORPORATION Comparative Statement of Financial Position 2017 2016 Land OMR 18,000 OMR 26,000 70,000 70,000 Buildings Accumulated depreciation-buildings Accounts receivable (15,000) (10,000) 23,400 18,200 Cash 10.200 21 570 OMR 112770 Total OMR 120,100 OMR 75.000 OMR 69,000 Share capital-ordinary Retained earnings Accounts payable 25,400 20,000 _12370 31100 Total OMR 112770 OMR 120.100 Additional information: 1. Net income was OMR 27.900 Dividends declared and paid were OMR 22,500 2. All other changes in non-current account balances had a direct effect on cash flows, except the change in accumulated depreciation. The land was sold for OMR 5.900, Instruction Prepare a statement of cash flows for 2017 using the indirect method. 1 A B I 00