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Required:a.Prepare a statement of cash flows, using the indirect methodof presenting cash flows from (used for) operatingactivities. Be sure to complete the heading of thestatement.

Required:a.Prepare a statement of cash flows, using the indirect methodof presenting cash flows from (used for) operatingactivities. Be sure to complete the heading of thestatement. Refer to t The comparative balance sheet of Hirayama Industries Inc. for December 31, \( 20 \mathrm{Y} 2 \) and 20Y1, is as follows: The following additional information is taken from the records: 1. Land was so 2 answers

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