Exercise 23-21 Below is the comparative balance sheet for Riverbed Corporation. Dec. 31, 2017 Dec. 31, 2016 Cash Short-term investments Accounts receivable Allowance for doubtful accounts Prepaid expenses Inventory Land Buildings Accumulated depreciation Equipment Accumulated depreciation-equipment Delivery equipment Accumulated depreciation-delivery equipment Patents $16,400 24,700 42,600 (1.800) 4,300 82,000 50,500 125,400 (30,000 ) 53,300 (19,200) 38,700 (22,200) 14,800 $20,900 18,800 44,800 (1.900) 2,500 65,100 50,500 74,100 (22,900 ) 45,600 (15,700) 38,700 (20,500) -buildings 5379,500 5300,000 Accounts payable Short-term notes payable (trade) Accrued payables Mortgage payable Bonds payable Common stock Paid-in capital in excess of par Retained earnings $26,000 4,000 3,000 73,300 50,100 140,300 10,000 72,800 5379,500 $16,200 6,000 4,500 53,400 62,700 101,400 3,900 51,900 5300,000 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 uealized 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.)