Pratt Corporation started the Year 2 accounting period with total assets of $30,000 cash, $12,000 of liabilities, and $5,000 of retained earnings. During the Year 2 accounting period, the Retained Earnings account increased by $7,550. The bookkeeper reported that Pratt paid cash expenses of $26,000 and paid a $2,000 cash dividend to stockholders, but she could not find a record of the amount of cash revenue that Pratt received for performing services. Pratt also paid $3,000 cash to reduce the liability owed to a bank, and the business acquired $4,000 of additional cash from the issue of common stock. Assume all transactions are cash transactions. d. Prepare a statement of cash flows for the Year 2 accounting period. (Cash outflows should be indicated with a minus sign.) Answer is complete but not entirely correct. PRATT CORP. Statement of Cash Flows For the Year Ended December 31, Year 2 Cash flows from operating activities Cash receipt from revenue Cash payments for expenses Net cash flow from operating activities Cash flows from investing activities Cash flows from financing activities Cash receipts from stock issue Cash payments to creditors Cash dividend paid to stockholders $ 35,500 (26,000) $ 9,500 Os (3,000) 000 (2.000) O 4,000