the comparative balance sheet of Hirayama industries inc for december 31 20Y2 20Y1

1) create statement of cash flows

4 Accounts receivable (net) s Inventories | 6 nand Equipment 8 Accumulated depreciation-equipment 9 Total assets $489.00 283.00 180.00 396.00 22800 (56.00) $1,52000 517100 10500 248.00 966.00 16 Liabilities and Stockholders' Equity Accounts payable (merchandise creditors) Dividends payable Common stock. Sl par Excess of paid-in capital over par Retained eamings Total liabilities and stockholders' equity Dec 31.20Y1 $163D0 205.00 11100 449.00 17900 (3100) 316200 4800 127.00 139.00 $1,016.00