*Exercise 23-21 Below is the comparative balance sheet for Splish Corporation. Dec. 31, 2017 Dec. 31, 2016 Cash $16,500 $20,800 24,900 Short-term investments 19,000 Accounts receivable 42,800 44,800 Allowance for doubtful accounts 1,800 2,000 Prepaid expenses 4,300 2,500 Inventory 81,000 64,500 Land 50,000 50,000 124,700 73,900 Buildings Accumulated depreciation-buildings 30,000 22,800 Equipment 52,800 46,100 Accumulated depreciation equipment 19,100 15,400 38,700 38,700 Delivery equipment Accumulated depreciation delivery equipment 22,100 20,700 Patents 15,200 $377,900 $299,400 Accounts payable $26,100 $16,200 Short-term notes payable (trade) 4,000 6,000 Accrued payables 3,000 4,500 Mortgage payable 73,600 53,300 Bonds payable 50,200 62,500 141,300 Common stock 102,900 Paid-in capital in excess of par 9,900 4,000 Retained earnings 69,800 50,000 $377,900 $299,400 Dividends in the amount of $15,200 were declared and paid in 2017. From this information, prepare a worksheet for a statement of cash flows. Make reasonable assumptions as appropriate. The short-term investments are considered available-for-sale and no unrealized gains or losses have occurred on these securities. (Enter amounts either in debit or in credit column in Statement of Cash Flows Effects except for totals)