Dec. 31, 20Y2 Dec. 31, 20Y1 Assets Cash $144 $46 Accounts receivable (net) 82 57 Inventories 51 31 Land 117 130 Equipment 66 50 Accumulated depreciation-equipment (18) (9) Total Assets $442 $305 Liabilities and Stockholders' Equity Accounts payable (merchandise creditors) $56 $46 Dividends payable 9 - Common stock, $1 par 29 14 Paid-in capital: Excess of issue price over parcommon stock 73 36 Retained earnings 275 209 Total liabilities and stockholders' equity $442 $305 The following additional information is taken from the records: Land was sold for $33. Equipment was acquired for cash. There were no disposals of equipment during the year. The common stock was issued for cash. There was a $95 credit to Retained Earnings for net income. There was a $29 debit to Retained Earnings for cash dividends declared a. Prepare a statement of cash flows, using the indirect method of presenting cash flows from operating activities. Use the minus sign to indicate cash out flows, cash payments, decreases in cash, or any negative adjustments.