Statement of Cash Fiows The comparative balance sheet of Hirayama Industries Inc. for December 31,20Y2 and 20Y1, is as follows: The following additional information is taken from the records: 1. Land was sold for $43. 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 $128 credit to Retained Eamings for net income. 6. There was a $39 debit to Retained Earnings for cash dividends declared: a. Prepare a statement of cash flows, using the indirect method of presenting Cash flows from (used for) operating activities. Use the minus sign to indicate cash out. fiows, cash payments, decreases in cash, or any negative adjustments. Net cach flow from operating activities Cash fows from (used for) investing activities: Net cash flow from investing activities Cash flows from (used for) financing activities: Net cash flows from financing activities Cash balance, lanuary 1, 20 Y2. Cash bolance, December 31, 20 Y2