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Prepare the cash flow statement using indirect method.

*Exercise 23-14 Pina Inc, a greeting card company, had the following statements prepared as of December 31, 2017. PINA INC COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2017 AND 2016 12/31/17 12/31/16 Cash $6,000 $7,100 Accounts receivable 62,000 50,900 Short-term debt investments (available-for-sale 34,900 17,900 Inventory 40,400 59,800 Prepaid rent 5,100 3,900 Equipment 154,900 129,200 Accumulated depreciation-equipment (34,900) (25,200) 46,200 49,500 Copyrights Total assets $314,600 $293,100 Accounts payable $46,500 $40,100 Income taxes payable 4,000 6,100 Salaries and wages payable 8,000 3,900 Short-term loans payable 8,100 10,000 Long-term loans payable 60,600 69,200 100,000 100,000 Common stock, $10 par Contributed capital, common stock 30,000 30,000 Retained earnings 57,400 33,800 $314,600 $293,100 Total abilities & stockholders' equity PINA INC INCOME STATEMENT FOR THE YEAR ENDING DECEMBER 31, 2017 Sales revenue $340,125 Cost of goods sold 174,600 Gross profit 165,525 Operating expenses 119,000 Operating income 46,525 Interest expense $11,400 Gain on sale of equipment 2,000 9,400 Income before tax 37,125 7,425 Income tax expense Net income $29,700 Additional information 1. Dividends in the amount of $6,100 were declared and paid during 2017. 2. Depreciation expense and amortization expense are included in operating expenses. 3. No unrealized gains or losses have occurred on the investments during the year. 4. Equipment that had a cost of $20,100 and was 70% depreciated was sold during 2017