Changes in current operating assets and liabilities: Net cash flows from operating activities Cash flows from (used for) investing activities: Net cash flows used for investing activities Cash flows from (used for) financing activities: Net cash flows from financing activities Cash balance, January 1,20Y9 Net cash flows from operating activities Cash flows from (used for) investing activities: Net cash flows used for investing activities Cash flows from (used for) financing activities: Net osh flows from financing activities Cash balance, January 1, 20 Y Cash balance, December 31, 20 9 The comparative balance sheet of Merrick Equipment Co. for December 31, 20Y9 and 20Y8, is as follows: Additional data obtained from an examination of the accounts in the ledger for 20Y9 are as follows: a. Equipment and land were acquired for cash. b. There were no disposals of equipment during the year. c. The investments were sold for $77,060 cash. d. The common stock was issued for cash. e. There was a $56,930 credit to Retained Earnings for net income. f. There was a $34,390 debit to Retained Earnings for cash dividends declared. Required: Prepare a statement of cash flows, using the indirect method of presenting cash flows from (used for) operatiog activities. Use the minus sign to indicate cash outflows, cash payments, decreases in cash, or any negative adjustments