On January 1, Year 2, Moore, a fast-food company, had a balance in its Cash account of $40,800. During the Year 2 accounting period, the company had (1) net cash inflow from operating activities of $23,600, (2) net cash outflow for investing activities of $31,000, and (3) net cash outflow from financing activities of $12,500. Required a. Prepare a statement of cash flows. (Cash Outflows should be indicated with a minus sign.) MOORE COMPANY Statement of Cash Flows For the Year Ended December 31, Year 2 Cash flows from operating activities: Cash flows from investing activities Cash flows from financing activities: Ending cash balance $ 0