Carla Inc. had the following balance sheet at December 31, 2016 CARLA INC. BALANCE SHEET DECEMBER 31, 2016 Cash Accounts receivable Investments Plant assets (net) Land $34,430 45,430 104,430 27,630 $211,920 $24,430 Accounts payable 25,630 36,430 81,000 44,430 $211,920 Notes payable (long-term) Common stock Retained earnings During 2017, the following occurred 1. Carla Inc. sold part of its investment portfolio for $18,171. This transaction resulted in a gain of $6,571 for the firm. The company classifies its investments as available-for-sale 2. A tract of land was purchased for $17,430 cash 3. Long-term notes payable in the amount of $19,171 were retired before maturity by paying $19,171 cash 4. An additional $23,171 in common stock was issued at par 5. Dividends of $11,371 were declared and paid to stockholders 6. Net income for 2017 was $36,430 after allowing for depreciation of $14,171 7. Land was purchased through the issuance of $39,430 in bonds. 8 At December 31, 2017, Cash was $41,430, Accounts Receivable was $46,030, and Accounts Payable remained at $34,430 Prepare a statement of cash flows for 2017. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)