the comparative balance sheet of Olson- Jones industries Inc. for December 31, 20Y2 and 20Y1, is as follows: Assets. dec. 31, 20Y2. dec. 31, 20Y1 cash. $183. $14. Accounts receivable (net) 55. 49. inventories. 117. 99. land. 250. 330. equipment. 205. 175. accumulated depreciation. (68) (42) total Assets. $742. $625. liabilities and stockholders equity. Accounts payable. $51. $37. dividends payable. 5. - common stock, $1 par. 125. 80. paid in capital excess of issue. 85. 70. par- common stock. retained earnings. 476. 438. total liabilities and stockholders equity $742. $625. the following additional information is taken from the records. 1. land was sold for $120. 2. equipment was acquired for cash. 3. there were no disposables of equipment during the year. 4. the common stock was issued for cash. 5. there was a $62 credit to retained earnings for net income. 6. there was a $24 debit to retained earnings for cash dividends declared. A) prepare a statement of cash flows, using the indirect method of presenting cash flows from operating activities. using the minus sign to indicate cash out flows, cash payments, decrease in cash, or negative adjustments.