Statement of Cash Flow. The following financial data were taken from the Catalina Divers Supply Company for the year ended December 31, 2017. CATALINA DIVERS SUPPLY COMPANY Balance Sheet Data 12/31/17 12/31/16 Assets Cash $ 12,400 $10,800 Accounts receivable (net) 22,200 18,000 Inventory 30,200 31,200 Prepaid rent 2,600 3,600 Total current assets 67,400 63,600 Equipment (net) 116,000 104,000 Total assets $ 183,400 $ 167,600 Liabilities & Shareholders' Equity Accounts payable 22,600 29,200 Wages payable 18,200 13,600 Interest payable 2,800 4,400 Deferred revenue 13,200 9,400 Total current liabilities 56,800 56,600 Bank loan 56,000 56,800 Total liabilities 112,800 113,400 Capital stock 20,000 20,000 Retained earnings 50,600 34,200 Total shareholders' equity 70,600 54,200 Total liabilities & shareholders' equity $183,400 $ 167,600 CATALINA DIVERS SUPPLY COMPANY Income Statement For the Year Ended December 31, 2017 Revenues $221,200 Cost of goods sold 112,000 Gross margin 109,200 Wage expense 30,400 Rent expense 18,000 Interest expense 5,800 Depreciation expense 12,600 Loss on sale of equipment 8,200 Net income before income taxes 34,200 9,000 Income tax expense Net income $ 25,200 Required Using the above data, prepare the 2017 statement of cash flow for Catalina Divers Supply Company using the indirect method. What does the company's statement of cash flow reveal about the business's financial health? Remember to use negative signs with answers to show a cash outflow. Catalina Divers Supply Company Statemment of Cash Flow For the Year Ended December 31, 2017 Cash flow from operations * * $ OX Add: OX OX Accounts receivable (net) OX 0 X 0 x Prepaid rent Accounts payable Wages payable OX OX Deferred revenue Cash flow from operations Cash flow for investing OX X OX OX Cash flow for investing Cash flow from financing X + X OX Cash flow for financing OX X OX Cash, beginning OX XS 0X