Current accounts Required Prepare Smithson Software Inc.'s Statement of Cash Flows using the indirect method to report operating activities. Include an accompanying schedule of noncash investing and financing activities. How much of the cash used for investing activities was provided by operations? Decrease in accrued liabilities Total adjustments Net cash provided by operating activities Cash flows from investing activities: Purchase of building Purchase of long-term investment Proceeds from sale of equipment Collection of loan Net cash used for investing activities Cash flows from financing activities: Issuance of common shares Issuance of long-term note payable Payment of cash dividends Repurchase of common shares Net cash provided by financing activities Net increase (decrease) in cash Cash balance, December 31, 20X1 Cash halanre neremhar 31 , nX? Transaction data Cash balance, December 31, 20X1 Cash balance, December 31, 20X2 Noncash investing and financing activities: Acquisition of land by issuing long-term note payable Repayment of bonds payable by issuing common shares Total noncash investing and financing activities How much of the cash used for investing activities was provided by operations? Smithson Software Inc has assembled the data that follows for the year ended December 31,202. View the current accounts. Read the requitement. Start by completing the cash flows from operating activities. Then, continue with completing the investing and financing activibes sections. Finally, determine the net increase (decrease) in cash. (Use parentheses or a minus sign for subtracting numbers that are typically shown enclosed in parentheses in a multi-step income statement.)