Problem 13-11A The comparative balance sheets for Rothlisberger Company as of December 31 are precented below. ROTHLISBERGER COMPANY Comparative Balance Sheets December 31 Assets Cash Accounts receivable Inventory Prepaid expenses Land Buildings Accumulated depreciation-buildings Equipment Accumulated depreciation-equipment 2016 2017 $59,900 43,400 $46,500 62,100 148,100 145,600 24,600 96,50030,300 198,700 15,000 198,700 (56,200) (31,200) 230,300156,600 44,300 Total Liabilities and Stockholders' Equity Accounts payable Bonds payable Common stock, $1 par Retained earnings $691,400 $697,000 $46,200 39,000 291,200 189,500 158,300 260,000 195,700 208,500 697.000 195 100 Total Additional information: 1. Operating expenses include depreciation expense of $42,000 and charges from prepaid expenses of $9,600. 2. Land was sold for cash at book value. 3. Cash dividends of $58,100 were paid. 4. Net income for 2017 was $45,300 5. Equipment was purchased for $95,300 cash. In addition, equipment costing $21,600 with a book value of $12,700 was sold for $5,900 cash. 6. Bonds were converted at face value by issuing 31,200 shares of $1 par value common stock Prepare a statement of cash flows for the year ended December 31, 2017, using the indirect method. (Show amounts that decrease cash flo