The comparative balance sheet of Merrick Equipment Co. for December 31, 20Y9 and 20Y8, is as follows: a. Equipment and land were acquired for cash, b. There were no disnosals of eauinment during the veaf. Increase in accounts payable Decrease in accrued expenses payable Net cash flow from operating activities Cash flows from (used for) investing activities: Cash from sale of investments v Cash used for purchase of land Cash used for purchase of equipment Net cash flow used for investing activities Cash flows from (used for) financing activities: Cash from sale of common stock Gash used for dividends Net cash flow from financing activities Increase in cash Cash at the beginning of the year Cash at the end of the year Additional 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 $90,210 cash. d. The common stock was issued for cash. e. There was a $69,070 credit to Retained Earnings for net income. f. There was a $40,260 debit to Retained Earnings for cash dividends declared, Required: Prepare a statement of cash flows, using the indirect method of presenting cash flows from operating activities, Use the minus sign to indicate payments, decreases in cash, or any negative adjustments