(PREPARATION OF A STATEMENT OF CASH FLOWS) THE COMPARATIVE BALANCE SHEETS OF DUONG INC. AT THE BEGINNING AND THE END OF THE YEAR 2017 APPEAR BELOW. DUONG INC. BALANCE SHEETS Assets Cash Accounts receivable Equipment Less: Accumulated depreciation Dec. 31., 2017 an. 1,2017 $90,000 182,000 78,000 (34,000) $316,000 $26,000 176,000 44,000 (22,000) $224,000 Inc./Dec. $64,000 Inc. 6,000 Inc. 34,000 Inc. 12,000 Inc. Total Liabilities and Stockholders' Equit Accounts payable Common stock Retained earnings $40,000 200,000 76,000 $316,000 $ 30,000 160,000 34,000 $224,000 $10,000 Inc. 40,000 Inc. 42,000 Inc. Total NET INCOME OF $88,000 WAS REPORTED, AND DIVIDENDS OF $46,000 WERE PAID IN 2017. NEW EQUIPMENT WAS PURCHASED AND NONE WAS SOLD INSTRUCTIONS: PREPARE A STATEMENT OF CASH FLOWS FOR THE YEAR 2017