Comparative statements of financial position for Macey's Flowers are shown below: MACEY'S FLOWERS Statements of Financial Position December 31 2020 2019 Cash $ 33,990 $ 11,220 Accounts receivable (net). 53,130 22,330 Inventory 38,500 46,200 Long-term investments. 0 16,500 Property, plant & equipment 260,150 165,000 Accumulated depreciation .... (41,470) (27.500) Total Assets $344,300 $233,750 Accounts payable Accrued liabilities.... Long-term notes payable Common shares.... Retained earnings..... Total Liabilities & Shareholders' Equity $ 20,900 $ 29,150 20,900 18,700 77,000 55,000 143,000 99,000 82.500 31,900 $344,300 $233,750 Additional information concerning transactions and events during 2017: 1. Net income was $81,000. 2. Sold the long-term investments for $20,800. 3. Paid cash dividends of $30,400. 4. Purchased machinery costing $29,150, paid cash. 5. Purchased machinery by signing a $66,000 long-term note payable. Bank paid supplier directly. 6. Extinguished a $44,000 long-term note payable by issuing common shares. Instructions Prepare a statement of cash flows (indirect method) for calendar 2017 for Macey's Flowers