Comparative balance sheets for International Company are presented below. Additional information: Net income for 2017 was $135,000. Cash dividends of $70,000 were declared and paid. Bonds payable amounting to $50,000 were redeemed for cash $50,000. Common stock was issued for $50,000 cash. Depreciation expense was $24,000. Sales revenue for the year was $978,000. Land was sold at cost, and equipment was purchased for cash. Instructions Prepare a worksheet for a statement of cash flows for 2017 using the indirect method. Enter the reconciling items directly on the worksheet, using letters to cross-reference each entry