A comparative balance sheet for Rocker Company appears below: 
Additional information:
1. Net income for the year ending December 31 2017 was $35000.
2. Cash dividends of $15000 were declared and paid during the year.
3. Long-term investments that had a cost of $17000 were sold for $14000.
4. Sales for 2017 were $120000.
Instructions
Prepare a statement of cash flows for the year ended December 31 2017 using the indirect method.
Definitions:
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