ne tor December 31, 2012 and 2041, is so 31. 02 Dec 31, 201 310 422 224 $500 54 $234 Accounts recevable (e 20 Inventores 150 320 Equipment Accumulated deprecationement Total $940 Liabilities and Stockholders' Equity Accounts payabile (merchandise creditor) Dividends payable Common stock 51 ts of mid-in capital over par 109 Retained earnings 500 S449 Total bites and stockholders uity The following additional information is taken from the records 1. Land was sold for $153, 2. Equipment was acquired for cash 3. There were no disposals of equipment during the year 102 00 561 5800 Previous con stock was sued for cash. 5. There was a $79 credit to Retained Borrings for net income There was a 91 debit to Retained Earnings for cash dividende declared a. Prepare a statement of cash flows, in the indirect method of preventing the powstone for the payments, decreases in cash or any negative adjustments Hirayama Industries Inc Statement of Cash Flows For the Year Ended December 31, 2012 Cash flows from used for operating activities Adjustments to reconcile e come tent hered) Changes in current operating and lates Net cash flow from operating activities Cash flows from (used for investing activities Pod Net cash flow from investing activities Cash flows from (used for) facing activities Komen Check My Work