The comparative balance sheet for Fair Isle Travel Services, Inc., for December 31, 2017 and 2016, is as follows: (Click the icon to view the comparative balance sheet.) The following information is taken from the records of Fair Isle Travel Services, inc.: (Click the icon to view the transaction data.) Fair Isle Travel Services, Inc., uses the indirect method for preparing the statement of cash flows. Prepare the operating section of the statement of cash flows for 2017. (Use parentheses or a minus sign for numbers to be subtracted or net rach nitflnw I Balance Sheet a. Land was sold for $5,400. b. Equipment was purchased for cash. c. There were no disposals of equipment during the year. d. The common stock was issued for cash. e. Net income for 2017 was $41,000. f. Cash dividends paid during the year were $5,000