Net income for 2017 was $158, 193. Depreciation expense was $57, 834. Cash dividends of $66, 339 were declared and paid. Bonds payable amounting to $85, 050 were redeemed for cash $85, 050. Common stock was issued for $71, 442 cash. No equipment was sold during 2017. Land was sold for its book value. Prepare a statement of cash flows for 2017 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))