Please help!

Dec. 31, 2012 Dec. 31, 20Y1 Assets Cash $212 $68 120 86 Accounts receivable (net) Inventories 75 47 Land 172 192 Equipment 97 75 Accumulated depreciation equipment (26) (13) Total Assets $650 $455 Liabilities and Stockholders' Equity Accounts payable (merchandise creditors) $82 $68 Dividends payable 13 Common stock, $1 par 43 21 Excess of paid-in capital over par 102 53 Retained earnings 410 313 Total liabilities and stockholders' equity $650 $455 The following additional information is taken from the records: 1. Land was sold for $50. 2. Equipment was acquired for cash. 3. There were no disposals of equipment during the year. 4. The common stock was issued for cash. 5. There was a $140 credit to retained Earnings for net income. 6. There was a $43 debit to Retained Earnings for cash dividends declared. a. Prepare a statement of cash flows, using the indirect method of presenting Cash flows from (used for) operating activities. Use the minus sign to indicate cash out flows, cash 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 net income to net cash flows from (used for) operating activities: Changes in current operating assets and liabilities: Net cash flow from operating activities Cash flows from (used for) investing activities: 0 Net cash flow from investing activities Cash flows from (used for) financing activities: Net cash flows from financing activities into Cash balance, January 1, 2012 Cash balance, December 31, 20Y2 b. Wes Hirayama Industries Inc.'s net cash flows from operations more or less than net income