Part 2 - Prepare the Statement of Cash Flows for TimeShare Inc. TimeShare Inc. For the Year Ended December 31, 2017 Net Income Depreciaiton Expense Decrease in Accounts Receivable Payment of Mortgage Increase in short-term notes payable Sale of land Purchase of delivery van Cash at the beginning of the year Amortization of Patent Proceeds from Issuance of Common Stock Decrease in inventory Sale of building Decrease in Accounts Payable Purchase of Equipment Payment of Cash Dividend | wwwwwww $ 644,000 $ 55,000 $ 23,000 $ 85,000 $ 8,000 $ 25,000 Loss $ 40,000 $ 33,000 $ 105,000 $ 12,000 $ 33,000 $ 137,000 $ 40,000 Gain $ 85,000 $ 15,000 $ 185,000 $ 44,000 Note: You are not provided the end of year cash balance. You will need to depend on correctly completing the Statement of Cash Flow to determine the change and then the ending cash balance.