SHOW Me How Calculator The comparative balance sheet of Olson-Jones Industries Inc. for December 31, 20Y2 and 2041, is as follows: Dec 31, 2012 Dec. 31, 2041 Assets Cash $489.00 $163.00 4 Accounts receivable (net) 283.00 205.00 5 Inventories 180.00 111.00 6 Land 449.00 7 Equipment 396.00 228.00 (56.00) 179.00 8 Accumulated depreciation equipment Total assets (31.00) $1,076.00 $1,520.00 Liabilities and Stockholders'Equity 11 Accounts payable (merchandise creditors) $171.00 $162.00 12 Dividends payable 30.00 105.00 48.00 13 Common stock, $1 par 14 Paid-in capital: Excess of issue price over par-common stock 248.00 127.00 15 Retained earnings 966.00 739.00 16 Total liabilities and stockholders' equity $1,520.00 $1,076.00 The following additional information is taken from the records: 1. Land was sold for $130. 2. Equipment was acquired for cash 3. There were no disposals of equipment during the year. 4. The common stock was issued for cash 5. There was a $324 credit to Retained Earnings for net income. 6. There was an $97 debit to Retained Earnings for cash dividends declared. Required: A. Prepare a statement of cash flows, using the indirect method of presenting cash flows from operating activities. Refer to the Labels and Amount Descriptions list provided for the exact wording of the answer choices for text entries. Be sure to complete the heading of the statement. Use the minus sign to indicate cash out flows, cash payments, decreases in cash, or any negative adjustments B. Was the net cash flow from operations for Olson Jones Industries Inc. more or less than net income? What is the source of this difference