Presented below is a condensed version of the comparative balance sheets for Pina Corporation for the last two years at December 31 2017 $ 265,500 270,000 2016 Cash Accounts receivable Investments Equipment Accumulated Depreciation-Equipment Current liabilities Common stock Retained earnings $ 117,000 277,500 111,000 360,000 78,000 447,000 159,000) (133,500 ) 201,000 240,000 460,500 226,500 240,000 265,500 Additional information Investments were sold at a loss of $15,000; no equipment was sold; cash dividends paid were $45,000; and net income was $240,000 Prepare a statement of cash flows for 2017 for Pina Corporation. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) PINA CORPORATION Statement of Cash Flows Adjustments to reconcile net income to Determine Pina Corporation's free cash flow. Free cash flow