Brooks Company's comparative balance sheets for December 31 of 2017 and 2016 are shown below. Assets Dec 31, 2017 Dec 31, 2016 Increase Decrease $90,500 S39,500$51,000 1,900 Cash Accounts Receivable (net) Inventory Prepaid Expenses Plant Assets Accumulated Depreciation 12,900 29,900 6,000 98,000 11,000 32,500 9,800 S 2,600 3,800 76,00022.000 (27,100) (20,400) 6,700 Total Assets S 210,200148,400 Liabilities and Stockholders' Equity 4,100 $17,300 13,200 4,200 7,000 Accounts Payable Wages Payable Income Tax Payable Bonds Payable Common Stock, $10 par Additional Paid-in Capital Retained Earnings Treasury Stock 2,000 6,800 42,000 75,000 43,000 28,000 (3,900 2,200 200 65.000 10.000 28,00015,000 31,000 3,000 3,900 Total Liabilities and Stockholders' Equity S 210,200148,400 The following information is taken from Brooks's financial records . During 2017, equipment was sold for $23,500. The equipment had an original cost of $31,000 and a current book value of $24,000 . 1,000 shares of common stock were issued for $25 per share. . Depreciation expense for 2017 was $13,700 . Net income for the year was $13,000 Required: Prepare the financing activities section of the statement of cash flows for Brooks Company, indirect method