Question 4 Zi & Wenxue, LLP's comparative balance sheets are presented below. The company had net income of $27,900 for the year and paid dividends of $22,500. Zi & Wenxue, LLP Comparative Balance Sheets December 31 2017 2016 Cash $ 21,570 $10,700 Accounts receivable 18,200 23,400 Land 18,000 26,000 Building 70,000 70,000 Accumulated depreciation _(15,000) (10,000) Total $112.770 $120.100 Accounts payable $ 12,370 $31,100 Common stock 75,000 69,000 Retained earnings 25,400 20.000 Total $112.770 $120.100 REQUIRED: (a) Prepare a statement of cash flows for 2017 using the indirect method