The comparative balance sheet of Merrick Equipment Co. for December 31,209 and 20r8, is as follows: Additional date obtained from an examination of the accounts in the ledger foc 20 yq are as foubws: a. Equipment and land were acquired for cash. b. There were no disposats of equipment during the vear. c. The investments were sold for $91,800 cash. d. The cammon stock was issuod for caih e. There wos a $141,640 creait to Retained Earnings for net Income. 1. There wat a 5102,000 debit to Aetained Earmings for cash divicends declared Required. outfiows, cash payments, decreases in cosh, or any negative adjustments. Merricis Equipment Co. Statement of cash Flows Statement of Cash Flows For the Year Ended December 31, 20Y9 Cash flows from (used for) operating activities: Adjustments to reconcile net inceme to net cash fows from (used for) operating activities: Changes in current operating assets and liablities: Net cash flows from operating activities Cash fiows from (used for) irvesting octivities: Net cash fows used for investing activities Cash fows from (used for) financing activities: Net cash fiows from operating activities Cash fiows from (used for) itwerting activities: Net cash flows used for investing activities Cash flows from (used for) financing activities: Net cash flows from financing activites Cash balance, January 1, 20r9 Cash balance, December 31, 20Y9