Statement of Cash Flows The comparative balance sheet of Merrick Equipment Co. for December 31,20Y9 and 20Y8, is as follows: Dec. 31, murnvina vou vetemieu arom an examunauon or the accounts an the ledger for 20Y9 are as follows: a. Equipment and land were acquired for cash. b. There were no disposals of equipment during the year. c. The investments were sold for $101,380 cash. d. The common stock was issued for cash. e. There was a $70,840 credit to Retained Earnings for net income. f. There was a $45,250 debit to Retained Eaminos for cash dividends declared. Required: 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 outfows, cash payments, decreases in cash, or any negative adjustments. Changes in current operating assets and liabilities: Net cash flows from 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 finanding activities Cash balance, January 1, 20rg Cash balence, December 31, 20Y9