d) Debit Retained Earnings 2,359,087.50 and Credit Common Stock 2,359,087.50 Question 58 (10 points) Unrealized gains (losses) for Available-for-Sale are charged to the Income Statement. a) True b) False Question 59 (15 points) Using the Indirect Method to construct a Statement of Cash Flows, determine the Cash Provided (Used) to compute Cash Flow From Operations if the following data are: Depreciat $55, Accounts Receivable increase $73, Accounts Payable increase $47. Net Income $250, Gain on Sale of Land $81 and Losston Sale of Building $29, Inventory decrease $90. a) $317 b) $369 DEC le