QUESTION 2 - Cash Flow Statement (20 marks) A comparative balance sheet for Bell Ltd. is presented as follows: During 2017, the company sold old equipment costing $100,000 (net book value, $62,000 ) for a gain of $1,000. Bell issued common shares during the year. Net income for 2007 was $31,000 and amortization expense was $18,000. REQUIRED Prepare in good form the 2017 Cash Flow Statement for Bell Ltd