i need help solving part a please!!

Exercise 5-18 (Part Level Submission) The comparative balance sheets of Sheffield Corporation at the beginning and end of the year 2017 appear below. SHEFFIELD CORPORATION BALANCE SHEETS Dec. 31, 2017 Jan. 1, 2017 Inc./Dec. Assets Cash $21,340 $14,220 $7,120 Inc. 89,220 18,120 Inc. Accounts receivable 107,340 Equipment 40,340 23,220 17,120 Inc. Less: Accumulated Depreciation-Equipment (17,000 11,000) 6,000 Inc. $152,020 $115,660 Total Liabilities and Stockholders' Equity $16,220 5,120 Inc. $21,340 Accounts payable 81,220 20,120 Inc. Common stock 101,340 18,220 11,120 Inc. Retained earnings 29,340 Total $152,020 $115,660 Net income of $45,340 was reported, and dividends of $34,220 were paid in 2017. New equipment was purchased and none was sold. (a) Prepare a statement of cash flows for the year 2017. (Show amounts that decrease cash flow with either a sign e g. -15,000 or in parenthesis e g. (15,000) SHEFFIELD CORPORATION Statement of Cash Flows For the Year Ended December 31, 2017