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The following additional information is taken from the records: 1. Land was soid for $20. 2. Equipment was acquired for cash. 3. There were no disposals of equipment during the year, 4. The common stock was issued for cash. 5. There was a $79 credit to Retained Earnings for net income 6. There was a $24 debit to Retained Earnings for cash dividends deciared. negative adjustments. Hirayama industries inc. statement of Cash Flows For the Year Ended December 31; 20r2 Canh flowi from (cased for) operating octivisent: yet incoms Gepreciation : Changes io current operating assets and liabinies: Gotrease wiventores Net cash flow from oberatiog actovities Cash fooms from (used forb wresting octivites: Net cash flow fram investing activides Cash flows from (used tor) hanaing activites- Net cash fows from financing actovies Next b. Was Hirayama Industries inc's net cash flows from operations more or less than net income