Exercise 5-14 The comparative balance sheets of Carla Inc. at the beginning and the end of the year 2017 are as follows. CARLA INC. BALANCE SHEETS Dec. 31, 2017 Jan. 1, 2017 Inc./Dec. ssets Cash Accounts receivable Equipment Less: Accumulated Depreciation-Equipment $47,620 94,790 42,790 20,790 $164,410 $ 15,620 89,170 23,170 11,000 $116,960 $32,000 Inc. 5,620 Inc. 19,620 Inc. 9,790 Inc. Total Liabilities and Stockholders' Equity Accounts payable Common stock Retained earnings $ 23,790 102,620 38,000 $164,410 $ 16,170 81,170 19,620 $116,9660 7,620 Inc. 21,450 Inc. 18,380 Inc. Total Net income of $47,790 was reported, and dividends of $29,410 were paid in 2017. New equipment was purchased and none was sold. Prepare a statement of cash flows for the year 2017. (Show amounts that decrease cash flow with either a -sign e.g.-15,000 or in parenthesis e.q. (15,000).)