Principal payments on non-current debis 50,000 Collections an accounts receivable287,500 Increase in accounts payable24,300 Acquisition of equipment by issuing non-current note payable70,000 Depreciation expense71,300 Collection of loan principal58,000 Proceeds from sale of investments, not including $5,100 gain49,100 Increase in accounts receivable7,200 Cash payments to purchase capital assets62,000 Decrease in accrued liabilities 30,600 Payment of cash dividends 46,500 Income tax expense and payments 19,300 Proceeds from sale of capital assets, not including $7,400 loss 22,600 Net income147,100 Cash sales217,400 Proceeds from issuance of common shares 300,000 Increase in inventory 11,700 Loan to another company60,000 Bonds payable converted into common shares 130,000 Payments to suppliers 283,100 Decrease in prepaid expenses 12,800 Cash balance: December 31, 201662,500 Cash balance: December 31, 2017452,000 Prepare the cash flow statement for the year ended December 31, 2017, using the indirect method