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. Balance Sheet 2017 2016 Cash 45,500 72,000 Account Receivable 81,200 73,900 Merchandise Invntory 59,400 63,750 Long-Term Investment 6,800 8,900 Property and Equipment 105,700 54,300 Accumulated Depreciation (30,000) (14,800). Total Assets 268,600 258,050 Accounts Payable 10,400 11,800 Wages Payable 2,800 1,400 Unearned Income 9,400 3,900 Long-Term Notes Payable 42,500 58,750 Common Stock 95,500 83,000 Retained Earnings 108,000 99,200 Total Liabilities & Equity 268,600 258,050 Net Income is $25,000 and cash dividend paid $16,200 Cash received from Sale of L-T Investment - $4,900; Gain on Sale - $2,800. Prepare the Statement of Cash Flows for 2017 using the Indirect Method