The comparative belance sheets for Veughn Corporetion show the following information. December 31 2017 2016 Cash $33,700 $12,800 12,200 9,900 12,000 9,100 -0 3,000 Accounts receivable 0- 30,000 11,900 19,800 5,000 6,200 $107,800 $90,800 Buildings Patents Allowance for doubtful $2,900 $4,500 depreclation2,100 cquipment -6,000 5,000 3,000 05,000 3,10 4,000 31,000 25,000 43,000 33,000 20,700 5,B00 $107,800 $90,800 Accounts payable Notes payable, short-term (nontrade) Lang-term notes payable Common stock Retained earnings Additional data related to 2017 are as follows. 1. Equipment that had cost S11, 100 and was 40% depreciated at time of disposel was sold for s2,400. 2. $10,0OD of the long term note payable was paid by issuing common stock. 3. Cash dividends paid were $5,000 4. On January 1, 2017, the building was completely destroyed by a flood. Insurance proceeds on the building were $29,800 (net of $2,100 taxes). 5. Investments (available-for-sale) were sold at $1,700 abav their cost. The company has made similar sales and investments in the past. 6. Cash was paid for the acquisition of equipment. 7. A long-term nate for $16,000 was issued far the acquisition of equipment B. Interest or 1,900 and income taxes or s6,500 were paid in cash. Preparestatement Df cash flows using the indirect methad. Flood dam.ge is unusual and infrequent in that part o he country. Show amounts hat decrease cash flow with either 15,000 or n parenthesis