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The following are Coronado Corp.'s comparative balance sheet accounts at December 31, 2017 and 2016, with a column showing the increase (decrease) from 2016 to

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The following are Coronado Corp.'s comparative balance sheet accounts at December 31, 2017 and 2016, with a column showing the increase (decrease) from 2016 to 2017. COMPARATIVE BALANCE SHEETS (Decrease) $127,300 Cash Accounts recelvable Inventory Property, plant, and equipment Accumulated depreciation Investment in Myers Co. Loan receivable 2017 $821,300 1,124,400 1,852,600 3,300,400 2016 $694,000 1,158,200 1,702,600 2,951,400 (33,800 ) 150,000 349,000 (126,400) 38,500 250,100 (1,174,500) (1,048,100) 312,300 250,100 $6,486,600 273,800 Total assets $754,700 Accounts payable Income taxes payable Dividends payable Lease liabilility Common stock, $1 par Paid-in capital in excess of par-common stock Retained earnings $959,800 50,100 99,100 $1,019,600 29,800 79,400 408,500 500,000 1,504,000 2,945,300 $6,486,600 $59,800 (20,300) (19,700 ) 408,500 500,000 1,504,000 2,618,900 $5,731,900 326,400 $754,700 Total liabilities and stockholders' equity Additional information: 1, on December 31, 2016, Corrado acquired 2S% of Myers Co.'s common stock for $273,800 On that date, the carrying value of Myers's assets and liabilities, which approximated their fair values, was $1,095,200. Myers reported income of $154,000 for the year ended December 31, 2017. No dividend was paid on Myers's common stock during the year 2. During 2017, Coronado loaned $309,100 to TLC Co., an unrelated company. TLC made the first semiannual 3. On January 2, 2017, Coronado sold equipment costing $59,500, with a carrying amount of $38,400, for $39,900 4. On December 31, 2017, principal repayment of $59,000, plus interest at 10%, on December 31, 2017 Coronado entered into a capital lease for an office building. The present value of the annual rental payments is $408,500, which equals the fair value of the building. Coronado made the first rental 5. 6. payment of $59,800 when due on January 2, 2018. Net income for 2017 was $405,800. Coronado declared and paid the following cash dividends for 2017 and 2016. 2017 2016 Declared December 15, 2017 December 15, 2016 Paid February 28, 2018 February 28, 2017 Amount $79,400 Prepare a statement of cash flows for Coronado Corp. for the year ended December 31, 2017, using the indirect method. (Show amounts that decrease cash fnow with either a - sign o.9. -15,000 or in parenthesis e $99,100 (15,000).) CORONADO CORP Statement of Cash Flows

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