E23-15B (L02) (SCFIndirect Method) Presented below are data taken from the records of Natural Homes Company. December 31, December 31, 2017 2016 Cash $ 15,000 $ 5,000 Current assets other than cash 105,000 129,000 Long-term investments 60,000 50,000 Plant assets 330,000 351,000 $510,000 $535,000 Accumulated depreciation $ 88,000 $102,000 Current liabilities 65,000 73,000 Bonds payable 50,000 100,000 Capital stock 173,000 153,000 Retained earnings 134,000 107,000 $510,000 $535,000 Additional information: 1. Held-to-maturity securities carried at a cost of $25,000 on December 31, 2016, were sold in 2017 for $30,000. The gain was incorrectly charged directly to Retained Earnings. 2. Fully depreciated plant assets that cost $57,000 were sold during 2017 for $2,000. The gain was incorrectly charged directly to Retained Earnings. 3. Net income as reported on the income statement for the year was $40,000. 4. Dividends paid amounted to $20,000. 5. Depreciation charged for the year was $43,000. Instructions Prepare a statement of cash flows for the year 2017 using the indirect method