GROUPER INC. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2017 AND 2016 Cash Accounts receivable Short-term debt investments (available-for-sale) Inventory Prepaid rent Equipment Accumulated depreciation-equipment Copyrights Total assets 12/31/17 12/31/16 $6,000 $7,100 62,000 50,700 35,300 17,900 40,400 59,600 5,100 3,900 153,300 131,200 (35,300 ) (25,100 ) 46,000 50,000 $312,800 $295,300 $39,700 6,100 4,000 Accounts payable Income taxes payable Salaries and wages payable Short-term loans payable Long-term loans payable Common stock, $10 par Contributed capital, common stock Retained earnings $46,200 3,900 7,900 8,000 59,900 100,000 30,000 56,900 $312,800 10,100 68,300 100,000 30,000 37,100 $295,300 Total liabilities & stockholders' equity Prepare a statement of cash flows using the indirect method. (Show amounts that decre GROUPER INC. Statement of Cash Flows Adjustments to reconcile net income to