The comparative balance sheet of Merrick Equipment Co. for December 31, 20Yg and 20Y8, Is as follows: Madicional data obtained from an examination of the accounts in 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 $99,670 cash. d. The common stock was issued for cash. e. There was a $78,350 credit to Retained Earnings for net income. f. There was a $44,490 debit to Retained Earnings for cash dividends declared. Prepare a statement of cash flows, using the indirect method of presenting cash flows from (used for) operating activitles, Use the minus slgn to Indicate cash outflows, cash payments, decree in cash, or any negative adjustments. Merrick Equipment Co. Statement of Cash Flows For the Year Ended December 31, 20Yg Cash flows from (used for) operating activities: Adjustments to reconcile net income to net cash flows from (used for) operating activities: 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 fused for) financing activities: Net cash flows from financing activities Cash balance, January 1, 20Yg Cash balance, December 31, 20Y9