During a recent year (ended December 31, 2017), Nicole's Getaway Spa (NGS) reported net income of $3,290. The company reported the following activities: a. Increase in inventories of $845. b. Depreciation of $4,650. c. Increase of $2,560 in prepaid expenses. d. Payments of $4,700 on long-term debt. e. Purchased new spa equipment for $7,830. f. Payments on accounts payable exceeded purchases by $330. g. Collections on accounts receivable exceeded credit sales by $921. h. Issued $18,500 of common shares. Required: Based on this information, prepare a statement of cash flows for the year ended December 31, 2017, using the indirect method. Assume the cash balance at December 31, 2016, was $7,800. (Amounts to be deducted should be indicated by a minus sign.) NICOLE'S GETAWAY SPA Statement of Cash Flows For the year ended December 31, 2017 Cash flows from operating activities Changes in current assets and current liabilities Cash flow from investing activities Cash flow from financing activities Net change in cash Beginning cash, December 31, 2016 Ending cash, December 31, 2017