Presented next are the balance sheet accounts of Bergen Corporation as of December 31, 2017 and 2016.

Additional Information:
• On January 2, 2017, Bergen sold all of its marketable investment securities for $95,000 cash.
• On March 10, 2017, Bergen paid a cash dividend of $50,000 on its common stock. No other dividends were paid or declared during 2017.
• On April 15, 2017, Bergen issued 2,000 shares of its common stock for land having a fair value of $100,000.
• On May 25, 2017, Bergen borrowed $450,000 from an insurance company. The underlying promissory note bears interest at 15% and is payable in three equal annual installments of $150,000. The first payment is due on May 25, 2018.
• On June 15, 2017, Bergen purchased equipment for $392,000 cash.
• On July 1, 2017, Bergen sold equipment costing $52,000, with a book value of $28,000 for $33,000 cash.
• On December 31, 2017, Bergen leased equipment from Tilden Company for a 10-year period. Equal payments under the lease are $25,000 due on December 31 each year. The first payment was made on December 31, 2017. The present value at December 31, 2017, of the 10 lease payments is $158,000. Bergen appropriately recorded the lease as a capital lease. The $25,000 lease payment due on December 31, 2018, will consist of $9,000 principal and $16,000 interest.
• Bergen's net income for 2017 is $253,000.
• Bergen owns a 10% interest in the voting common stock of Mason, Inc. Mason reported net income of $120,000 for the year ended December 31, 2017, and paid a common stock dividend of $55,000 during 2017.
Required:
Prepare a cash flow statement for Bergen using the indirect method for 2017.

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Increase (Decrease) 2017 2016 Assets Current assets Cash $ 541,000 585,000 895,000 2,021,000 350,000 1,060,000 (295,000) 158,000 308,000 495,000 780,000 1,583,000 250,000 720,000 $ 233,000 90,000 15,000 438,000 100,000 340,000 (125,000) 158,000 (75,000) Accounts receivable, net Inventories Total current assets Land Plant and equipment Accumulated depreciation Leased equipment under capital lease Marketable investment securities, at cost Investment in Mason, Inc., at cost (170,000) 75,000 180,000 $3.474,000 2,638,000 180,000 Total assets $ 836,000 Liabilities and Stockholders' Equity Current liabilities: Current portion of long-term debt $159,000 0 159,000 (63,000) 96,000 300,000 124,000 760,000 919,000 300,000 124.000 500,000 16,000 60,000 640,000 304,000 611,000 Accounts payable and accrued expenses 823,000 823,000 Total current liabilities Note payable, long-term Liability under capital lease Bonds payable Unamortized bond premium Deferred income taxes Common stock, par-value $20 Additional paid-in capital Retained earnings 500,000 18,000 45,000 600,000 244,000 408,000 $3.474,000 2,638,000 (2,000) 15,000 40,000 60,000 203,000 $ 836,000 Total liabilities and stockholders' equity