A comparative balance sheet for Heat Corporation is presented below. Assets Cash Accounts receivable Inventory Land Equipment Accumulated depreciation equipment Total December 31 2017 2016 $ 68,000 $ 20,000 82,000 66,000 170,000 189,000 71,000 110,000 280,000 200,000 (74,000) (42,000) $597,000 $545,000 Liabilities and Stockholders' Equity Accounts payable $ 34,000 $ 47,000 Bonds payable 150,000 200,000 Common stock ($1 par) 164,000 164,000 Retained earnings 249,000 134,000 Total $597,000 $545,000 Additional information: 1. Net income for 2017 was $155,000; there were no gains or losses. 2. Cash dividends of $40,000 were declared and paid. 3. Bonds payable of $50,000 were retired. Instructions: E-statement of cash flow