Condensed nancial data of Avayai Company for 2(11? and 2D1Ei are presented below. ATA'I'AI l!2OMI'-'Al'l"|'Ir COMPARATIVE BALANCE SHEEI' AS OF DECEMBER 31,. 201? AND 2016 201? 21115 Cash $1,?2 $1,151] Receivables 1,241: 1,280 II'IVEI'ItOW 1,6243 1,8130 Plant assets 1,93 1,1521) Accumulated depreciaticun {1,2513 J [1,190 1 Lengterm investments {heldtdrnaturity] 1,294: 1,420 $2,100 $5,221] Accounts payable $1,22 $921) Accrued liabilities 1943 240 Bands payable 1,3?{1 1,5?0 Cdmn'mn stock 1,93 1,230 Retained earnings 2,3942] 1,?E-D $2,1 $6,221) AYAVAI CO MPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2017 Sales revenue $6,860 Cost of goods sold 4,600 Gross margin 2,260 Selling and administrative expenses 930 Income from operations 1,330 Other revenues and gains Gain on sale of investments 80 Income before tax 1,410 Income tax expense 520 Net income 890 Cash dividends 260 Income retained in business $630 Additional information: During the year, $70 of common stock was issued in exchange for plant assets. No piant assets were sold in 2017. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash ow with either a - sign e.g. 45,000 or in parenthesis e.g. (15,600).) AYAYAI COMPANY Statement of Cash Flows [Indirect Melod} Adjustments to reconcile net Income to ILILIAIAILIL