Exercise 23-21 Below is the comparative balance sheet for Nash Corporation. Dec. 31, 2017 $16,600 25,200 42,700 (1,800 ) 4,200 Cash Short-term investments Accounts receivable Allowance for doubtful accounts Prepaid expenses Inventory Land Buildings Accumulated depreciation-buildings Equipment Accumulated depreciation-equipment Delivery equipment Accumulated depreciation-delivery equipment Patents 80,800 49,800 125,500 (29,900 ) 53,100 (19,000) 38,900 (21,800 ) 14,900 $379,200 Dec. 31, 2016 $20,800 18,800 45,200 (2,000) 2,500 65,500 49,800 73,900 (23,000) 45,600 (15,600 ) 38,900 (20,300) -0- $300,100 Accounts payable Short-term notes payable (trade) Accrued payables Mortgage payable Bonds payable Common stock Paid-in capital in excess of par Retained earnings $26,300 4,100 3,000 72,400 49,500 138,900 10,000 75,000 $379,200 $ 16,000 6,000 4,700 53,200 62,300 101,600 4,000 52,300 $300,100 Dividends in the amount of $15,000 were declared and paid in 2017. From this information, prepare a worksheet for a statement of cash flows. Make reasonable assumptions as appropriate. The short-term investments are considered available-for-sale and no unrealized gains or losses have occurred on these securities. (Enter amounts either in debit or in credit column in Statement of Cash Flows Effects except for totals.)