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Here are comparative balance sheets for Velo Company. VELO COMPANY Comparative Balance Sheets December 31 ssets Cash Accounts receivable Inventory Land Equipment Accumulated depreciation-equipment 2016 $22,000 76,000 189,000 100,000 200,000 2017 $63,000 85,000 170,000 75,000 270,000 (66,000) (32,000) $597,000 $555,000 Total Liabilities and Stockholders' Equity Accounts payable Bonds payable Common stock ($1 par) Retained earnings $39,000 $47,000 50,000 200,000 216,000 1 192,000 597,000 $555,000 174,000 134,000 Total Additional information: 1. Net income for 2017 was $93,000. 2. Cash dividends of $35,000 were declared and paid. 3. Bonds payable amounting to $50,000 were redeemed for cash $50,000. 4. Common stock was issued for $42,000 cash. 5. No equipment was sold during 2017, but land was sold at cost. Prepare a statement of cash flows for 2017 using the indirect method. (Show amounts that decrease cash flow with either a -sign e.g.-15,000, or in parenthesis e.g. (15,000).)