Increase in common stock Cash dividends Net cash provided by (used in) financing activities Net decrease in cash and cash equivalents Beginning cash and cash quivalents Ending cash and cash equivalents 38,800 (29,000) 99,100 (18,300) 28,200 $9,900 a) The cash flow statement above is prepared using the Free Cash Method. b) The cash flow statement above is prepared using the Indirect Method. c) The cash flow statement above is prepared using the GAAS method. d) The cash flow statement above is prepared using the Direct Method