A B TEAM STATEMENT OF CASH FLOWS TEAM Corporation's comparative balance sheets are presented below. Comparative Balance Sheets H CATEGORIES 0 O Operating Inflow (0) (0) Operating Outflow I I Investing Inflow 31-Dec CATEGORY (1) (1) Investing Outflow YEAR 2 YEAR 1 Inc/Dec OIF(O)(1)(F) F F Financing Inflow Cash $8,200 $17,700 ($9,500) Accounts receivable 25,200 22,300 $2,900 (F) (F) Financing Outflow NC Include on schedule of no Investments (long term) 20,000 16,000 $4,000 EQUIPMENT 12,000 0 $12,000 LAND 60,000 70,000 ($10,000) Accumulated depreciation ($14,000) ($10,000) ($4,000) Total $111,400 $116,000 ($4,600) Accounts payable Bonds payable Common stock Retained earnings Total $14,600 $11,100 10,000 30,000 $3,500 ($20,000) PREPARE A STATEMENT OF CASH (1) first CATEGORIZE (2) THEN PREPARE STATEMENT (3) see sample and look at the 55,000 45,000 10,000 31,800 29,900 1,900 $111,400 $116,000 ($4,600) Additional information: 1. Net income 18,300 2. Equipment purchased by paying cash of $2,000 and issuing stock 2,000 for the balance. 3. Land was SOLD FOR TEAM Corporation's Statement Of Cash Flows For the Year Ended December 31, 2021 15,000