Statement of Cash Flows Bell Corp. compiled the following information for the year. Prepare a statement of cash flows for the year ended December 31 for Bell Corp. Note: Cash at the beginning of the year is $44,000 Poelie cash Increase in accounts receivable Decrease in merchandise inventory Decrease in supp Decrease in accounts payable Decease in salaries payable Decrease in unites payable $26,000 increase in common stock $40,000 14,000 increase in retained earnings 25.300 22,700 Net income 113,610 1,000 Depreciation expense 5,000 Gain on sale of equipment 9.000 Equipment purchases ass 45,000 2.500 57400 400 Book value of equipment sold 30,000 Dividends pat 8000 88.310 Note: include a negative sign 1-1 for any amount that would be subtracted in the statement of cash flows Bell Corp Statement of Cash Flows For Years Ended December 31 Cash flows from operating activities Cash flows from investing activities Cash flows from financing activities