Exercise 176 Miroz Corporation's comparative balance sheets are presented below. MIROZ CORPORATION Comparative Balance Sheets December 31 2017 2016 $18,700$22,700 24,70022,300 25,00016,000 70,000 Cash Accounts receivable Equipment Accumulated depreciation(14,500) (10,000) 59,000 Total Accounts payable Bonds payable Common stock Retained earnings $112,900 $121,000 $13,600 $11,100 6,000 30,000 45,000 43,300 34,900 $112,900 $121,000 50,000 Total Additional information: 1. Net income was $17,700. Dividends declared and paid were $9,300 2. Equipment which cost 511,000 and had accumulated depreciation of s2.000 was sold for $4,000. 3. All other changes in noncurrent account balances had direct effect on cash flows, except the change in accumulated depreciation. Prepare a statement of cash flows for 2017 using the indirect method (Show amounts that decrease cash fiow with either a- sign eg