Instuctions: Complete the statement of cash flows for 2017 using the indirect method

Additional information:

1. Net income for 2017 was $93,000.

2. Cash dividends of $35,000 were declared and paid.

3. Bonds payable amounting to $50,000 were redeemed for cash $50,000.

4. Common stock was issued for $42,000 cash.

5. No equipment was sold during 2017.

I attach the instruction.