Help this information to prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Metlock, Inc Comparative Balance Sheets December 31 Assets Cash Accounts receivable Inventory Prepaid expenses Land Buildings Accumulated depreciation-buildings Equipment Accumulated depreciation-equipment Totals Llabilities and Stockholders' Equity Accounts payable Accrued expenses payable Bonds payable Common stock ($1 par) Retained earnings Totals 2017 $53,070 61,620 44,300 5,980 54,830 198,720 (20,910 ) 182,270 (27,950) $551,930 2016 $36,090 21,880 -0- 3,990 69,600 198,720 (13,940 ) 68,670 (10,070 ) $374,940 Change Increase/Decrease $16,980 Increase 39,740 Increase 44,300 Increase 1,990 Increase 14,770 Decrease -0- 6,970 Increase 113,600 Increase 17,880 Increase $42,780 0 99,130 230,610 179,410 $551,930 $40,020 9,920 149,570 59,490 115,940 $374,940 $2,760 Increase 9,920 Decrease 50,440 Decrease 171,120 Increase 63,470 Increase no Metode Inc Income Statement For the Year Ended December 31, 2017 Sales revenue $932,780 Cost of goods sold $473,550 Operating expenses 230,980 Interest expense 12,010 Loss on disposal of equipment 2,010 718,550 Income before income taxes 214,230 Income tax expense 65,330 Net income $148,900 Additional Information: 1. Operating expenses include depreciation expense of $39,740. 2 Land was sold at its book value for cash. 3. Cash dividends of $85,430 were declared and paid in 2017 4. Equipment with a cost of $164,510 was purchased for cash. Equipment with a cost of $50,910 and a book valu of 536.020 was sold for $34,010 cash 5 Bonds of $50,440 were redeemed at their face value for cash 6. Common stock (51 par) of $121,120 was issued for cash egen Wiederstudentmann