solve cash flow statement

CASSANDRA SA Comparative Statements of Financial Position December 31 2017 2016 Equipment 60,000 70.000 Accumulated depreciation equipment (14,000) (10,000) Investments 20,000 13,000 Accounts receivable 25.200 22,300 Cash 17.000 17,700 Total 108,200 113,000 Share capital-ordinary 50,000 45,000 Retained earnings 33,600 24,900 Bonds payable 10,000 30,000 Accounts payable 14,600 13.100 Total 108.200 113,000 Additional information: 1. Net income was 23,300. Dividends declared and paid were 14,600. 2. Equipment that cost 10,000 and had accumulated depreciation of 1,800 was sold for 3,500 3. All other changes in non-current account balances had a direct effect on cash flows, except the change in accumulated depreciation