TEAM STATEMENT OF CASH FLOWS TEAM comparative balance sheets are presented below. Comparative Balance Sheets Cash Accounts receivable Investments (long term) Equipment Land Accumulated depreciation Total Accounts payable Taxes Payable Bonds payable Common stock Retained earnings Total YEAR 2 YEAR 1 31-Dec YEAR 2 Inccrease/Decrease \begin{tabular}{|r|r|r|} \hline$15,000 & $13,500 & $1,500 \\ \hline 25,200 & 32,600 & 7,400 \\ \hline 20,000 & 15,000 & 5,000 \\ \hline 12,000 & 0 & 12,000 \\ \hline 60,000 & 70,000 & 10,000 \\ \hline$14,000 & $10,000 & 4,000 \\ \hline$118,200 & $121,100 & $2,900 \\ \hline \end{tabular} Additional information: \begin{tabular}{|r|r|r|} \hline$17,200 & $11,100 & $6,100 \\ \hline 4,200 & 5,100 & -900 \\ \hline 10,000 & 30,000 & 20,000 \\ \hline 55,000 & 45,000 & 10,000 \\ \hline 31,800 & 29,900 & 1,900 \\ \hline$118,200 & $121,100 & $2,900 \\ \hline \end{tabular} 3. Land was SOLD AT A GAIN FOR \begin{tabular}{|r|} \hline 22,500 \\ \hline 2,000 \\ \hline 15,000 \\ \hline \end{tabular}