The comparative balance sheets of Marin Inc. at the beginning and the end of the year 2017 are as follows. MARIN INC. BALANCE SHEETS Dec. 31, 2017 Jan. 1, 2017 Inc./Dec. Assets Cash Accounts receivable Equipment Less: Accumulated Depreciation-Equipment 46,500 94,140 42,140 20,140 $162,640 $14,500 $32,000 Inc. 4,500 Inc 23,640 18,500 Inc. 9,140 Inc. 89,640 11,000 $116,780 Total Liabilities and Stockholde Accounts payable Common stock Retained earnings $ 23,140 101,500 38,000 $162,640 16,640 81,640 18,500 19, 6,500 Inc. 19,860 Inc 500 Inc. Total Net income of $47,140 was reported, and dividends of $27,640 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).) $116,780 MARIN INC. Statement of Cash Flows Adjustments to reconcile net income to