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Statement of Cash Flows-Indirect Method The comparative balance sheet of Olson-Jones Industries Inc. for December 31, 20Y2 and 20Y1, is as follows: Dec. 31, 20Y2 Dec. 31, 20Y1 Cash Accounts receivable (net) Inventories Land Assets Equipment Accumulated depreciation-equipment Total assets $183 55 117 250 205 (68) $742 Liabilities and Stockholders' Equity Accounts payable (merchandise creditors) Dividends payable Common stock, $1 par Paid-in capital in excess of par-common stock Retained earnings 476 Total liabilities and stockholders' equity $742 The following additional information is taken from the records: a. Land was sold for $120. b. Equipment was acquired for cash. c. There were no disposals of equipment during the year. d. The common stock was issued for cash. $51 5 125 85 $14 49 99 330 175 (42) $625 $37 80 70 438 $625 The following additional information is taken from the records: a. Land was sold for $120. b. Equipment was acquired for cash. c. There were no disposals of equipment during the year. d. The common stock was issued for cash. e. There was a $62 credit to Retained Earnings for net income. f. There was a $24 debit to Retained Earnings for cash dividends declared. a. Prepare a statement of cash flows, using the indirect method of presenting Cash flows from operating activities. Use the minus sign to indicate cash out flows, cash payments, decreases in cash, or any negative adjustments. Olson-Jones Industries, Inc. Statement of Cash Flows For the Year Ended December 31, 20Y2 Cash flows from (used for) operating activities: Adjustments to reconcile net income to net cash flow from operating activities: Changes in current operating assets and liabilities: Net cash flow from operating activities Cash flows from (used for) investing activities: Net cash flow from investing activities For the Year Ended December 31, 20Y2 Cash flows from (used for) operating activities: Adjustments to reconcile net income to net cash flow from operating activities: Changes in current operating assets and liabilities: Net Cas Decrease in accounts payable Decrease in accounts receivable Decrease in inventories Increase in inventories Net income Net cash flow from investing activities Cash flows from (used for) financing activities: Net cash flow from financing activities vities: Cash balance, January 1, 20Y2 Cash balance, December 31, 20Y2 00 000 00 10000 0 0 Net cash flow from operating activities Cash flows from (used for) investing activities: Net cash flow from investing activities Cash flows from (used for) financing activities: Cash received from sale of common stock Cash received from sale of land Decrease in accounts payable Depreciation Net income Cash balance, January 1, 20Y2 Cash balance, December 31, 20Y2 Net cash flow from financing activities Cash balance, January 1, 20Y2 Cash balance, December 31, 20Y2 b. Was Olson-Jones's net cash flow from operations more or less than net income? The source(s) of the difference are: a. Gain on the sale of land b. Purchase of equipment c. Sale of common stock d. Changes in current operating assets and liabilities e. Depreciation expense f. Dividends paid