Windham Company Inc. is developing its annual financial statements at December 31, 2017. The statements are complete except for the statement of cash flows. The completed comparative balance sheets and income statements are summarized. 2017 45,500 81,200 2016 72,000 73,900 59,400 63,750 Balance Sheet Cash Account Receivable Merchandise Invntory Long-Term Investment Property and Equipment Accumulated Depreciation Total Assets 8,900 6,800 105,700 (30.000) 268,600 54,300 (14.800) 258.050 10,400 11,800 2,800 1,400 9,400 3,900 Accounts Payable Wages Payable Unearned Income Long-Term Notes Payable Common Stock Retained Earnings Total Liabilities & Equity 58,750 42,500 95,500 108.000 83,000 99,200 268.600 258.050 Net Income is $25,000 and cash dividend paid $16,200 Cash received from Sale of L-T Investment - $4900; Gain on Sale - $ 2800. Prepare the Statement of Cash Flows for 2017 using the Indirect Method