Here are r31 2017 2016 $33,100 71,500 $73,400 Accounts receivable Inventory Land Equipment Accumulated depreciation-equipment 86,000 170,300 186,900 72,600 100,000 260,500 199,300 (65,700) (33,700) Total Liabilities and Stockholders' Equity $597,100 $557,100 Bonds payable Common stock ($1 par) Retained earnings $35,300 $46,500 150,600204,000 216,200175,500 195,000 131,100 $597,100 $557,100 Total Additional information: 1. Net income for 2017 was $101,200. 2. Cash dividends of $37,300 were declared and paid. 3. Bonds payable amounting to $53,400 were redeemed for cash $53,400. 4. Common stock was issued for $40,700 cash. 5. No equipment was sold during 2017, but land was sold at cost. method. (Show amounts Prepare a statement of cash flows e.g. (15,000).)