Exercise 5-15 Presented below is a condensed version of the comparative balance sheets for Grouper Corporation for the last two years at December 31 2017 2016 $ 283,200 124,800 296,000 118,400 384,000 Cash Accounts receivable Investments Equipment Accumulated Depreciation-Equipment Current liabilities Common stock Retained earnings 288,000 83,200 476,800 (169,600 (142,400) 214,400 256,000 491,200 241,600 256,000 283,200 Additional information: Investments were sold at a loss of $16,000; no equipment was sold; cash dividends paid were $48,000; and net income was $256,000 Prepare a statement of cash flows for 2017 for Grouper Corporation. (Show amounts that decrease cash flow with either a sign e.g. -15,000 or in parenthesis e.g. (15,000).)