The Comparative Balance Sheet of John Industries, Inc. at December 31, 2016 and December 31, 2015 is attached (See Attachment A). An examination of the Income Statement and accounting records for the company reveal the following additional information applicable to 2016 a. Net income, S524,580 b. Depreciation expense reported on the income statement for buildings, S51,660; equipment, $22,680 c. Patent amortization reported on the income statement, S5,040 d. A building was constructed for $579,600 e. A mortgage note for $224,000 was issued for cash f. 30,000 shares of common stock were issued at $13.00 per share in exchange for the retirement of the Bonds payable g. Cash dividends declared, S131,040 Required: Prepare a Statement of Cash Flows for John Industries, Inc. for 2016, using the indirect method of presenting cash flows from operating activities