Presented below are data taken from the records of Kingbird Company December 31, 2017 December 31, 2016 Cash Current assets other than cash Long-term investments Plant assets $15,000 85,100 10,000 337,000 $447,100 $8,000 59,600 52,800 213,700 $334,100 Accumulated depreciation Current liabilities Bonds payable Common stock Retained earnings $20,200 39,800 74,900 253,000 59,200 $447,100 $40,200 21,900 -0 253,000 19,000 $334,100 Additional information Held-to-maturity securities carried at a cost of $42,800 on December 31, 2016, were sold in 2017 for $33,800. The loss (not unusual) was incorrectly charged directly to Retained Earnings. 2. Plant assets that cost $50,200 and were 80% depreciated were sold during 2017 for $7,900. The loss was incorrectly charged directly to Retained Earnings. 3. Net income as reported on the income statement for the year was $57,400 4. Dividends paid amounted to $6,060 5. Depreciation charged for the year was $20,160 Prepare a statement of cash flows for the year 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)