Presented below is a condensed version of the comparative balance sheets for Indigo Corporation for the last two years at December 31. 2017 2016 Cash $178,900 $47,600 Accounts receivable 118,500 75,200 Investments 71,900 97,700 Equipment 351,300 172,700 Accumulated depreciation-equipment (94,100) (66,100) Current liabilities 135,900 89,500 Common stock 138,500 65,700 Retained earnings 350,900 170,700 Additional information: Investments were sold at a gain of $10,500; no investments were purchased; no equipment was sold; cash dividends paid were $39,900; and net income was $220,100. Prepare a statement of cash flows for 2017 for Indigo Corporation. (Show amounts that decrease cash flow with either a-sign e.g.-15,000 or in parenthesis e.g. (15,000).) Indigo CORPORATION Statement of Cash Flows Adjustments to reconcile net income to 7 $ 7 7 $