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Instructions Prepare a statement of cash flows under the indirect method. Use a minus to indicate any decreases in cash or cash outflows. Gains and Losses on the Sale of Long-Term Assets The income statement for Hubbard's Professional Edge Tennis Camp follows. Assume that all revenues and expenses were for cash and that land was sold for $500. There were no other investing or financing activities during the year. The Cash balances at the beginning and end of the year were $100 and $1,120, respectively. Hubbard's Professional Edge Tennis Camp Income Statement For Year Ended December 31, 20-2 $1,930 1,410 $520 100 $620 Sales (all cash) Wages expense (all cash) Operating income Gain on sale of land Net income NG 63