Help please ,

Patel Winery, Inc. Comparative Balance Sheet December 31, 2017 and 2016 2017 2016 Current assetse Cash and cash equivalents $26,400 $15,900 $10,500 Accounts receivablie Inventory 1,200 79,80091,700 (11,900) 11,000 23,600 26,700 Plant assets: Land Equipment, net Total assets 271400 $233.800$37600 Current liabilities: Accounts payable $35,500 $30,600$4,900 Accrued liabilities Notes payable Common stock 28,600 78,000 88,800 30,700 101,000 64,900 (2,100) (23,000) 23,900 Long-term liabilities: Stockholders' Equity Retained earnings 40.5006.60033.900 Total liabilities and stockholder equity $221.400 $233.800 $37.600 Patel Winery, Inc. Income Statement Year Ended December 31, 2017 $436,000 Sales revenues Interest revenue 444,000 Total revenues Expenses: Cost of goods sold Salary expense Depreciation expense Other operating expenses Interest expense Income tax expense $202,200 78,400 14,400 10,200 21,900 Total expenses Net income Additionally, Patel Winery, Inc. purchased land of S23600 by financing 100% with long-term notes payable during 2017. During the year, there were no sales of land or equipment, no additional issuances of notes payable, no retirement of stock, and no treasury stock transactions. 1. Prepare the 2017 statement of cash flows, using the indirect method. n Your thoughts on the health of this company