$($Supplement C$)$ Preparing a Statement of Cash Flows, Indirect Method, Using the T$-$Account Approach

Hanks Company is developing its annual financial statements at December $31,2016.$ The statements are complete except for the statement of cash flows. The completed comparative balance sheets and income statement are summarized as follows:

$\backslash$table$[[,2016,2015],[$Balance sheet at December $31],[$Cash$,$$$33,000,$$$18,000$