ezto mmeducation.com/hm.tpx The following changes took place last year in Pavolik Companys balance sheet accounts Asset and Contra Asset Accounts Liabilities and Equity Accounts Cash Accounts 17 D Accounts payable Inventory receivable 21 I Accrued liabilities Prepaid expenses 52 D Income taxes payable Long-term 16 I Bonds payable Property, investments 18 D Common stock plant, and equipment 350 I Retained earnings Accumulated depreciation 73 I 53 I 21 D 26 I 180 I 84 D 73 1 D w Decrease; I lncrease. Long-term investments that had cost company S18 were sold during the year for $40, and land that had cost $39 was the year. Besides sold for$21. In addition, the company declared and paid $15 in cash dividends during the the sale of no other sales or retirements of and equipment took place during the did not any bonds during the issue any new stock. The company's income statement for the year follows Cost of goods sold 930 Selling and administrative expenses 390 Net operating income 136 Loss on sale of land Gain on sale of investment (18) 140 The company's beginning cash balance was$122 and its ending balance was $105. 1. Using the indirect method, determine the not cash provided by used in operating activities for the year. (List any deduction in cash and cash outl ows Pavolik Company Statement of Cash Flows (partial) a Cash bas