Prepare a statement of cash flows for the year ended December 31, Year 2, using the indirect method. Use the minus sign to indicate cash out flows, cash payments. decreases in cash, or anv neoative adiustments. Condensed comparative balance sheets of Breach Company at December 31 , Years 1 and 2 , are as follows: an auderom, assurnes - Equipment costing $25,000 was purchased for cash and no long-term assets were sold during the period. - Stock was issued for cash-3,200 shares at par. - Net income for the current year was $76,000. - Castr dividends dectared and paid were-\$13,000. Adjustments to reconcile net income to net cash flows from (used for) operating activities: Changes in current operating assets and liabilities: Cash flows from (used for) investing activities: Cash flows from (used for) financing activities: Cash balance, January 1, Year 2 Cash balance December 31 , Year 2