Please answer.

*Exercise 5-14 A comparative statement of financial position for Grouper Industries Inc. follows: GROUPER INDUSTRIES INC. Statement of Financial Position December 31, 2017 December 31 Assets 2017 2016 Cash $21,800 $34,800 Accounts receivable 119,000 55,600 Inventory 229,000 209,000 Land 90,000 116,000 Equipment 280,000 209,000 Accumulated depreciation-equipment (70,100) (42,500) Total $569,700 $581,900 Liabilities and Shareholders' Equity Accounts payable $53,600 $59,700 Bonds payable 184,80D 233,800 Common shares 215,000 166,000 Retained earnings 216,300 122,400 Total $569,700 $581,900 Additional Information: 1. Net Income for the fiscal year ending December 31, 2017, was $147,000. Cash dividends of $53,100 were declared and paid. Dividends paid are treated as financing activities. 3. Bonds payable amounting to $49,000 were retired through Issuance of common shares. 1. Land was sold at a gain of $3,000. 5. No equipment was sold during the year.(a) Prepare a statement of cash flows using the Indirect method. (Show amounts that decrease cash flow using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) GROUPER INDUSTRIES INC. Statement of Cash Flows Adjustments to reconcile net Income to net cash provided by operating activities