Here are comparative balance sheets for Velo Company. Additional information: Net income for 2017 was $101, 700. Cash dividends of $40, 600 were declared and paid. Bonds payable amounting to $55,000 were redeemed for cash $55,000. Common stock was issued for $42, 600 cash. No equipment was sold during 2017, but land was sold at cost. Prepare a statement of cash flows for 2017 using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000, or in parenthesis e.g. (15,000).) Prepare a statement of cash flows for 2017 using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000, or in parenthesis e.g. (15,000).)