Here are comparative balance sheets for Velo Company. VELO COMPANY Comparative Balance Sheets December 31 Assets 2017 2016 Cash Accounts receivable Inventory Land Equipment Accumulated depreciation-equipment Total Liabilities and Stockholders' Equity Accounts payable Bonds payable Common stock ($1 par) Retained earnings Total $73,500 86,200 169,600 73,300 259,600 (66,400) $595,800 $32,900 70,600 187,200 101,200 200,700 (33,900) $558,700 $35,300 151,500 217,200 191,800 $595,800 $46,600 203,000 174,700 134,400 $558,700 Additional information: 1. Net income for 2017 was $101,500. 2. Cash dividends of $44,100 were declared and paid. 3. Bonds payable amounting to $51,500 were redeemed for cash $51,500. 4. Common stock was issued for $42,500 cash. 5. No equipment was sold during 2017, but land was sold at cost. Prepare a statement of cash flows for 2017 using the indirect method. (Show