The comparative balance sheets for Tamarisk, Inc. as of December 31 are presented below Tamarisk, Inc. Comparative Balance Sheets December 31 Assets Cash Accounts receivable Inventory Prepaid expenses Land Buildings Accumulated depreciation-buildings Equipment Accumulated depreciation-equipment Total 2017 2016 S5,550 168,261 16,976 161,095 222,200 75,548 $49,995 64,438 157,762 23,331 144,430 222,200 (66,660) (44,440) 249,975 172,205 (49,995) (38,885) $832,950 $751,036 Liabilities and Stockholders' Equit Accounts payable Bonds payable Common stock, $1 par 49,695 $39,996 333,300 177,760 199,980 $832,950 $751,036 333,300 222,200 227,755 Retained earnings Total Additional information: 1. Operating expenses include depreciation expense of $46,662. 2. Land was sold for cash at book value 3. Cash dividends of $13,332 were paid, 4. Net income for 2017 was $41,107 5. Equipment was purchased for $102,212 cash. In addition, equipment costing $24,442 with a book value of $11,110 was sold for $8,888 cash. 6. 44,440 shares of $1 par value common stock were issued in exchange for land with a fair value of $44,440 Prepare a statement of cash flows for the year ended December 31, 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).)