version of the comparative balance sheets for Whispering Corporation for the last two years at December 31. 20172016 $ 389,400 171,600 Cash Accounts receivable 396,000 114,400 655,600 407,000 162,800 528,000 (195,800) Equipment Accumulated Depreciation-Equipment(233,200) Current liabilities Common stock Retained earnings 294,800 332,200 352,000352,000 675,400 389,400 Investments were sold at a loss of $22,000; no equipment was sold; cash dividends paid were $66,000; and net income was $352,000. Prepare a statement of cash flows for 2017 for Whispering Corporation. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 WHISPERING CORPORATION Statement of Cash Flows Adjustments to reconcile net income to