ACCOUNT Land ACCOUNT NO. ACCOUNT Buildings ACCOUNT NO. ACCOUNT Accumulated Depreciation-Buildings ACCOUNT NO. ACCOUNT Accumulated Depreciation-Equipment ACCOUNT NO. \begin{tabular}{r|l|c|c|c|c} Date & \multicolumn{1}{|c|}{ Item } & Debit & Credit & Debit & Credit \\ \hline 20Y2 & & & & & \\ Jan. 1 & Balance & & & 180,000 \\ Dec. 7 & Issued7,000sharesofcommonstockfor$40pershare & & 140,000 & & 320,000 \\ \end{tabular} ACCOUNT Paid-in Capital in Excess of Par-Common Stock ACCOUNT NO. ACCOUNT Retained Earnings ACCOUNT NO. Prepare a statement of cash flows, using the indirect method of presenting cash flows from operating activities. Us payments, decreases in cash, or any negative adjustments. Coulson, Inc. Statement of Cash Flows For the Year Ended December 31, 20Y2 Cash flows from (used for) investing activities: Net cash flow used for investing activities Cash flows from (used for) financing activities: Net cash flow from financing activities Cash balance, January 1,20Y2 Cash balance, December 31,20Y2