2. Strong Corporation's comparative balance sheets are presented below. STRONG CORPORATION Comparative Balance Sheets December 31 2017 2016 Cash Accounts receivable Investments Equipment Accumulated depreciation-equipment 28,200 24,200 23,000 60,000 14,000) $121,400 17,700 22,300 16,000 70,000 (10,000) $116,000 Total Accounts payable Bonds payable Common stock Retained earnings 19,600 0,000 60,000 31,800 $121,400 11,100 30,000 45,000 29,900 $116,000 Total Additional information: 1. Net income was $28,300. Dividends declared and paid were $26,400. 2. Equipment which cost $10,000 and had accumulated depreciation of $1,200 was sold for $4,300 3. All other changes in noncurrent account balances had a direct effect on cash flows, except the change in accumulated depreciation. Instructions (a) Prepare a statement of cash flows for 2017 using the indirect method