is provided as an aid in determining amounts for the statement. B Cash flows from operating activities: Net income (loss) COULSON INC. Statement of Cash Flows For the Year Ended December 31, 20Y2 Adjustments to reconcile net income to net cash flow from operating activities: Depreciation Gain on sale of land Changes in current operating assets and liabilities: Net cash flow from operating activities: Cash flows from investing activities: Net cash flow used for investing activities Cash flows from financing activities: Net cash flow provided by financing activities Net change in cash 5 6 Cash at the beginning of the year 7 Cash at the end of the year 8 9 50 Optional: 51 52 COULSON INC. Spreadsheet (Work Sheet) for Staten