A comparative balance sheet for Migitsu company appears below: Additional information: Net income for 2017 was $100,000. Cash dividends of $33,000 were declared and paid. Bonds payable amounting to $60,000 were redeemed for cash $60,000. Common stock was issued for $42,000 cash. Equipment that cost $50,000 and had a book value of $30,000 was sold for $36,000 during 2017; at cost. Additional Equipment was purchased for 110,000 cash. Prepare a statement of cash flows for 2017 using the indirect method