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Dec. 31,20Y3 Dec 31,20Y2 Assets 3 Cash 4 Accounts receivable (net) 5 inventories 6 Investments 7 Land 3. Equipment 9. Accumulated depreciation-equipment 10. Total assets Liabilities and Stockholders' Equity 12 Accounts payable 13 Accued expenses payable 14. Dividends payable is Common stock, $4 par 16. Excess of paid-in capital over par 17 Retained earnings 18 Total liabilities and stockholders' equity. Additional data obtained from an examination of the accounts in the ledger for 20Y3 are as follows: a. The investments were sold for $279,890 cash. b Equipment and land were acquired for cash c. There were no disposals of equipment during the year d. The common stock was issued for cash. e. There was a \$206,210 credit to Retained Earnings for net income 1. There was a $95,690 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) onerating activites. Be sure to complete the heading of the statement Refer to the Labels and Amount Descriptions list provided for the exact wording of the answer choices for text entries. Use the minus sign to indicate cash outlows, decreases in cash and a net cash outflow for each section, if required