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The comparative balance sheet of Merrick Equipment Co. for December 31, 20Y9 and 20Y8, is as follows: Dec. 31, 20Y9 Dec. 31, 2018 Assets Cash $284,420 $267,320 Accounts receivable (net) 103,030 96,010 Inventories 290,860 284,250 Investments 0 110,130 Land 149,180 0 Equipment 320,910 251,320 Accumulated depreciation-equipment (75,130) (67,770) Total assets $1,073,270 1941.260 Accounts payable (merchandise creditors) $194,260 $185,430 Accrued expenses payable (operating expenses) 19,320 24,470 Dividends payable 10,730 8,470 Common stock, $10 par 57,960 46,120 Paid-in capital in excess of par-common stock 217,870 128,010 Retained earnings 573,130 548,760 Total liabilities and stockholders' equity $1,073,270 $941,260 Liabilities and Stockholders' Equity Additional data obtained from an examination of the accounts in the ledger for 2019 are as follows: a. Equipment and land were acquired for cash. b. There were no disposals of equipment during the year. c. The investments were sold for $128,850 cash. d. The common stock was issued for cash. e. There was a $68,610 credit to Retained Earnings for net income. f. There was a $44,240 debit to Retained Earnings for cash dividends declared. Required: Prepare a statement of cash flows, using the indirect method of presenting cash flows from operating activities. Use the minus sign to indicate cash outflows, cash payments, decreases in cash, or any negative adjustments. Merrick Equipment Co. Statement of Cash Flows For the Year Ended December 31, 20Y9 Cash flows from (used for) operating activities: Net income Adjustments to reconcile net income to net cash flow from operating activities: Depreciation Gain on sale of investments Changes in current operating assets and liabilities: Increase in accounts receivable Increase in inventories Increase in accounts payable Gain on sale of investments Changes in current operating assets and liabilities: Increase in accounts receivable Increase in inventories Increase in accounts payable Decrease in accrued expenses payable Net cash flow from operating activities Cash flows from (used for) investing activities: Cash received from sale of investments Cash paid for purchase of land Cash paid for purchase of equipment Net cash flow used for investing activities Cash flows from (used for) financing activities: Cash received from sale of common stock Cash paid for dividends Net cash flow from financing activities Net increase in cash Cash balance, January 1, 2019 Cash balance, December 31, 20Y9 0