Statement of Cats/y Fows The comparative balance sheet of tirayama Industries Ine. for December 71,20y2 and 20y1, is as folfows: 1. Land was fold for 14:? 3. There were no disposals of equipment during the vear: 4. The common stock, was issued for cash. 5. There was a $110 credit to Retained Earnings for net income. 6. There was o 534 debit to Retained tamings for cash dividends declared. a. Prepare a statement of cash flows, using the inidirect method of presenting Cash flows from (used fack) ofieratived octiveiee. Use the mnue sign to indeate cash out fows. cash poyments, decreases in cach, or any negative adjustments. Foeburt and tecipter