Here are comparative balance sheets for Harman Corporation. Prepare a 15 points statement of cash flows-indirect method and compute the free cash flow for 2017. * HARMAN CORPORATION Comparative Balance Sheets December 31 2017 Cash $ 27,200 Accounts receivable 24,200 Investments 20,000 Equipment 60,000 Accumulated depreciation (14,000) Total $117,400 2016 $ 17,700 22,300 16,000 70,000 (10,000) $116,000 Accounts payable Bonds payable Common stock Retained camings Total $ 19,600 10,000 55 000 32,800 $117,400 $11,100 30,000 45.000 29,900 $116,000 Additional information: 1. Net income was $34,300. Dividends declared and paid were $31,400. 2. Equipment which cost $10,000 and had accumulated depreciation of $1,200 was sold for $5,300. 3. All other changes in noncurrent account balances had a direct cllect on cash flows, except the change in accumulated depreciation