Exercise 5-14 The comparative balance sheets of Stellar Inc, at the beginning and the end of the year 2017 are as follows. STELLAR INC. BALANCE SHEETS Dec. 31, 2017 Jan. 1, 2017 Inc./Dec. Assets Cash s 48,850 95,910 43,910 21,910 $166,760 s16,850 $32,000 Inc. 89,060 6,850 Inc. 23,060 20,850 Inc. 1,000 10,910 Inc. Equipment Less: Accumulated Depreciation-Equipment Total $117,970 Accounts payable Common stock Retained earnings $24,910 103,850 38,000 $166,760 16,060 8,850 Inc. 81,060 22,790 Inc. 0,850 17,150 Inc Total $117,970 Net income of $48,910 was reported, and dividends of $31,760 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 eg. -15,000 or in parenthesis e.g. (15,000).) STELLAR INC Statement of Cash Flows Adjustments to reconcle net income to