Q3. The comparative balance sheet of Branch Co. for the year ended December 31, 2021 and the preceding year, prepare a statement of cash flows using the indirect method of reporting cash flows. An additional data obtained from an examination of accounts in the ledge for 2021 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 $91,800 cash. D. The common stock was issued for cash. E. There was a \$141,680 credit to Retained Earnings for net income. F. There was a $102,000 debit to Retained Earnings for cash dividends declared