The comparative balance sheets of Splash Corporation at the beginning and end of the year 2017 appear below. Net income of $45, 530 was reported, and dividends of $34, 530 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).)