Statement of Cash Flows The comnarative halance sheet of Whitman C. . at Derember 31.20Y2 and 20Y1. is as follows: The noncurrent asset, noncurrent liability, and stockholders' equity accounts for 20Y2 are as follows: ACCOUNT Land ACCOUNT NO. ACCOUNT Buildings ACCOUNT NO. ACCOUNT Accumulated Depreciation-Buildings ACCOUNT NO. \begin{tabular}{r|l|r|r|r|r} \hline Date & Item & & & \multicolumn{2}{|c}{ Balance } \\ \cline { 5 - 7 } 20Y2 & & Debit & Credit & Debit & Credit \\ \hline Jan. 1 & Balance & & & & \\ Dec. 31 & Depreciation for year & & & & 377,840 \\ & & & 26,990 & & 404,830 \end{tabular} ACCOUNT Equipment ACCOUNT NO. \begin{tabular}{r|r|r|r|r|c} \multicolumn{1}{l}{ ACCOUNT Bonds Payable } \\ \hline & & & & \multicolumn{3}{c}{ ACCOUNT NO. } \\ \hline Date & Item & Debit & Credit & Debit & Credit \\ \hline 20 Y2 & & & & & \\ May 1 & Issued 20-year bonds & & 262,580 & & 262,580 \end{tabular} ACCOUNT Common Stock, \$20 par ACCOUNT NO. ACCOUNT Paid-in Capital in Excess of Par-Common Stock ACCOUNT NO. Whitman Co. Statement of Cash Flows For the Year Ended December 31, 20Y2 Cash flows from (used for) operating activities: Adjustments to reconcile net loss to net cash flows from (used for) operating activities: Changes in current operating assets and liabilities: Net cash flows used for operating activities Cash flows from (used for) investing activities: Net cash flows used for investing activities Cash flows from (used for) financing activities: Net cash flows from financing activities Cash balance, January 1, 20Y2 Cash balance, December 31, 20Y2