Campbell Company's comparative balance sheets for December 31 of 2017 and 2016 are shown below. Assets Dec 31,2017Dec 31, 2016 IncreaseDecrease $ 115,900S57,200 S 58,700 Cash Accounts Receivable (net) Inventory Prepaid Expenses Plant Assets Accumulated Depreciation 10,400 33,900 12,400 83,000 12,100 31,500 8,500 S 1,700 2,400 3,900 63,00020,000 (27,800) (21,100) 6,700 Total Assets $ 227,800 151,200 Liabilities and Stockholders' Equity S 20,10014,8 00 5,300 Accounts Payable Wages Payable Income Tax Payable Bonds Payable Common Stock, S10 par Additional Paid-in Capital Retained Eamings Treasury Stock 3,900 6,500 3,200 1,500 700 5,000 57,000 75,000 43,000 32,000 (5,000) 57,000 65.00010,000 28,00015,000 33,000 1,000 5,000 Total Liabilities and Stockholders' Equity $ 227,800 151,200 The following information is taken from Campbell's financial records . During 2017, equipment was sold for $19,800. The equipment had an original cost of $32,000 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 $14,700 . Net income for the year was $10,000 Required: Prepare the financing activities section of the statement of cash flows for Campbell Company, indirect method