The comparative balance sheets of Buffalo Corporation at the beginning and end of the year 2017 appear below BUFFALO CORPORATION BALANCE SHEETS Dec. 31, 2017 Jan. 1, 2017 Inc./Dec. Assets Cash Accounts receivable Equipment Less: Accumulated Depreciation-Equipment $21,430 107,430 40,430 $14,860 $6,570 Inc. 89,860 17,570 Inc. 23,860 16,570 Inc. (17,000) (11,000) 6,000 Inc. Total Liabilities and Stockholders' Equity Accounts payable Common stock Retained earnings $152,290 $117,580 $21,430 101,430 29,430 $152,290 $16,860 4,570 Inc 81,860 19,570 Inc. 18,860 10,570 Inc. Total $117,580 Net income of $45,430 was reported, and dividends of $34,860 were paid in 2017. New equipment was purchased and none was sold. Prepare a statement of cash flows for the year 2017. (Show amounts that decrease cash flow with either a sign e.g. -15,000 or in parenthesis e.g. (15,000).) BUFFALO CORPORATION Statement of Cash Flows Adjustment to reconcile net income to