Samuel Corp. has provided the following information for the year ended December , 312017. Samuel Corp Comparative Balance Sheet December 31, 2017 and 2016 Increase (Decrease) $20,000 2017 $33,000 29,000 56,000 2016 $13,000 36,000 29,000 27,000 Accounts Receivable Merchandise Inventory Plant Assets, net Total Assets $13,000 $9,000 7,000 $(4,000) 4000 Accounts Payable Accrued Liabilities Long- term Notes Payable Total Liabilities OOOD 79000 5000 ,000 78,000 37,000 (6,000 55,000 Common Stock 115,000 Retained Earnings Treasury Stock Total Stockholders' Equity Total Liabilities and Stockholders' EquityS244,000 $3,000 $298,300 Samuel Corp Income Statement Year ended December 31, 2017 $291,300 Sales Revenue Interest Revenue Gain on sale of Plant Assets Total Revenues and Gains 145,000 Cost of Goods Sold 49,000 Salaries and Wages Expense 16,000 Depreciation Expense-Plant Assets Other Operating Expense 3500 Interest Expense Income Tax Expense 7,800 Total Expenses Net Income Additional information provided by the company includes the following Equipment costing $60,000 was cash. purchased for Equipment with a net book value of $10,000 was sold for $16000. Depreciation expense of $16,000 was recorded during the year. During 2017, the company repaid $43,000 of long- term notes payable. During 2017the company borrowed $34,000 on a new long- term note payable. There were no stock retirements during the year. There were no sales of treasury stock during the year. All sales are on credit. Prepare the 2017 statement of cash flows, using the indirect method