Exercise 5-14 The comparative balance sheets of Riverbed Inc. at the beginning and the end of the year 2017 are as follows RIVERBED INC. BALANCE SHEETS Dec. 31, 2017 Jan. 1, 2017 Inc./Dec. Assets Cash Accounts receivable Equipment Less: Accumulated Depreciation-Equipment $48,450 95,720 43,720 21,720 $166,170 S16,450 $32,000 Inc. 6,450 Inc. 23,270 20,450 Inc. 10,720 Inc. 89,270 11,000 Total $117,990 Accounts payable Common stock Retained earnings $ 24,720 103,450 38,000 $166,170 8,450 Inc. 81,270 22,180 Inc 17,550 Inc. $16,270 20,450 Total $117,990 Net income of $48,720 was reported, and dividends of $31,170 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.g. (15,000).)