Here are comparative balance sheets for Velu Company. Additional information: Net income for 2017 was $104, 300. Cash dividends of $46, 300 were declared and paid. Bonds payable amounting to $54, 200 were redeemed for cash $54, 200. Common stock was issued for $44, 300 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).)