Spreadsheet and Statement The following 2019 information is available for Stewart Company: - The equipment that was sold for cash had cost $400 and had a book value of $300. - Land that was sold brought a cash price of $530. STEWART COMPANY Cash Flows Worksheet For Year Ended December 31, 2019 BalancesBalancesBalances12/31/201812/31/2019DebitWorksheetEntriesBorksheetChangesCredit Debits Cash Noncash Accounts: Accounts receivable Inventory Land Equipment Totals Credits Accumulated depreciation Accounts payable Bonds pay. (due 1/1/2021) Common stock, $10 par Retained earninos Totals Cash Flow From Operating Activities Net income Add: Decrease in accounts receivable Add: Loss on sale of equipment Add: Depreciation expense Add: Increase in accounts payable Less: thcrease in inventory Less: Gain on sale of land Cash Flows From Investino Activities STEWART COMPANY Statement of Cash Flows For Year Ended December 31, 2019 2. Prepare the statement of cash flows. Use the minus sign to indicate cash outflows, a decrease in cash or cash payments. Statement of Cash Flows For Year Ended December 31, 2019 Operating Activities: Adjustment for noncash income items: Adjustments for cash flow effects from working capital items: Investing Activities: Financing Activities: Cash, January 1, 2019 Cash, December 31,2019