Coleman Company's comparative balance sheets for December 31 of 2017 and 2016 are shown below Assets Dec 31, 2017 Dec 31, 2016 Increase Decrease S 103,300 46,100 $57,200 2,000 Cash Accounts Receivable (net) Inventory Prepaid Expenses Plant Assets Accumulated Depreciation 12,000 32,100 4,300 94,000 10,000 34,000 7,600 $ 1,900 3,300 74,00020,000 (26,600) (22,300) 4,300 Total Assets S 219,100149,400 Liabilities and Stockholders' Equity $ 14,70015,900 5,600 6,900 1,200 100 Accounts Payable Wages Payable Income Tax Payable Bonds Payable Common Stock, $10 par Additional Paid-in Capital Retained Earnings Treasury Stock 5,500 8,500 1,600 58,000 58,000 69,000 47,000 23,000 (6,600) 59.00010.000 32,00015,000 30,000 7,000 6,600 Total Liabilities and Stockholders' Equity $ 219,100149,400 The following information is taken from Coleman's financial records During 2017, equipment was sold for $16,500. The equipment had an original cost of $27,000 and a current book value of $19,000 1,000 shares of common stock were issued for $25 per share Depreciation expense for 2017 was $12,300 Net income for the year was $7,000 Required: Prepare the investing activities section of the statement of cash flows for Coleman Company, indirect method