Planner corporation's comparative balance sheets are presented below. planner corporation comparative balance sheets december 31 2017 2016 cash $21,570 $10,700 accounts receivable 18,200 23,400 land 18,000 26,000 building 70,000 70,000 accumulated depreciation (15,000 ) (10,000 ) total $112,770 $120,100 accounts payable $12,370 $31,100 common stock 75,000 69,000 retained earnings 25,400 20,000 total $112,770 $210,100 additional information: 1. net income was $27,900. dividends declared and paid were $22,500. 2. all other changes in noncurrent account balances had a direct effect on cash flows, except the change in accumulated depreciation. the land was sold for $5,900. collapse question part (a) prepare a statement of cash flows for 2017 using the indirect method. (show amounts that decrease cash flow with either a - sign e. g. -15,000 or in parenthesis e. g. (15, planner corporation statement of cash flows for the year ended december 31, 2017 $ adjustments to reconcile net income to $ $