The comparative balance sheet of Whitman Co. at December 31, 20Y2 and 20Y1, is as follows:

	Dec. 31, 20Y2			Dec. 31, 20Y1
Assets
Cash	$ 662,410			$ 715,950
Accounts receivable (net)	602,790			549,800
Inventories	914,130			841,260
Prepaid expenses	21,200			25,170
Land	227,870			344,450
Buildings	1,053,230			649,160
Accumulated depreciation-buildings	(298,080)			(278,210)
Equipment	370,950			327,890
Accumulated depreciation-equipment	(102,010)			(114,600)
Total assets	$3,452,490			$3,060,870
Liabilities and Stockholders' Equity
Accounts payable (merchandise creditors)	$ 655,970			$ 692,220
Bonds payable	193,340			0
Common stock, $20 par	226,000			84,000
Excess of paid-in capital over par	545,000			403,000
Retained earnings	1,832,180			1,881,650
Total liabilities and stockholders equity	$3,452,490			$3,060,870

The noncurrent asset, noncurrent liability, and stockholders' equity accounts for 20Y2 are as follows:

ACCOUNT Land				ACCOUNT NO.
				Balance
Date	Item	Debit	Credit	Debit	Credit
20Y2
Jan. 1	Balance			344,450
Apr. 20	Realized $108,400 cash from sale		116,580	227,870

ACCOUNT Buildings				ACCOUNT NO.
				Balance
Date	Item	Debit	Credit	Debit	Credit
20Y2
Jan. 1	Balance			649,160
Apr. 20	Acquired for cash	404,070		1,053,230

ACCOUNT Accumulated Depreciation-Buildings				ACCOUNT NO.
				Balance
Date	Item	Debit	Credit	Debit	Credit
20Y2
Jan. 1	Balance				278,210
Dec. 31	Depreciation for year		19,870		298,080

ACCOUNT Equipment				ACCOUNT NO.
				Balance
Date	Item	Debit	Credit	Debit	Credit
20Y2
Jan. 1	Balance			327,890
Jan. 26	Discarded, no salvage		36,100	291,790
Aug. 11	Purchased for cash	79,160		370,950

ACCOUNT Accumulated Depreciation-Equipment				ACCOUNT NO.
				Balance
Date	Item	Debit	Credit	Debit	Credit
20Y2
Jan. 1	Balance				114,600
Jan. 26	Equipment discarded	36,100			78,500
Dec. 31	Depreciation for year		23,510		102,010

ACCOUNT Bonds Payable				ACCOUNT NO.
				Balance
Date	Item	Debit	Credit	Debit	Credit
20Y2
May 1	Issued 20-year bonds		193,340		193,340

ACCOUNT Common Stock, $20 par				ACCOUNT NO.
				Balance
Date	Item	Debit	Credit	Debit	Credit
20Y2
Jan. 1	Balance				84,000
Dec. 7	Issued 7,100 shares of common stock for $40 per share		142,000		226,000

ACCOUNT Paid-in Capital in Excess of Par-Common Stock				ACCOUNT NO.
				Balance
Date	Item	Debit	Credit	Debit	Credit
20Y2
Jan. 1	Balance				403,000
Dec. 7	Issued 7,100 shares of common stock for $40 per share		142,000		545,000

ACCOUNT Retained Earnings				ACCOUNT NO.
				Balance
Date	Item	Debit	Credit	Debit	Credit
20Y2
Jan. 1	Balance				1,881,650
Dec. 31	Net loss	23,820			1,857,830
Dec. 31	Cash dividends	25,650			1,832,180

Required:

Prepare a statement of cash flows, using the indirect method of presenting cash flows from (used for) operating activities. Use the minus sign to indicate cash outflows, cash payments, decreases in cash, or any negative adjustments.

Whitman Co. Statement of Cash Flows For the Year Ended December 31, 20Y2

Cash flows from (used for) operating activities:
DepreciationGain on sale of landLoss on sale of landNet lossRetained earnings	$- Select -
Adjustments to reconcile net loss to net cash flows from (used for) operating activities:
Decrease in accounts receivableDepreciationGain on sale of landIncrease in bonds payableIncrease in common stock	- Select -
Decrease in inventoriesGain on sale of landIncrease in accounts payableIncrease in prepaid expensesLoss on sale of land	- Select -
Changes in current operating assets and liabilities:
Decrease in accounts receivableDecrease in inventoriesDepreciationIncrease in accounts receivableIncrease in bonds payable	- Select -
Decrease in accounts receivableDecrease in bonds payableDecrease in inventoriesIncrease in accounts payableIncrease in inventories	- Select -
Decrease in inventoriesDecrease in prepaid expensesIncrease in accounts payableIncrease in common stockIncrease in prepaid expenses	- Select -
Decrease in accounts payableDecrease in inventoriesIncrease in accounts payableNet incomeRetained earnings	- Select -
Net cash flows used for operating activities		$fill in the blank 15
Cash flows from (used for) investing activities:
Cash received from issuing common stockCash received from sale of landDepreciationGain on sale of landLoss on sale of land	$- Select -
Cash paid for acquisition of buildingCash paid for bonds payableCash dividendsDepreciationLoss on sale of land	- Select -
Cash received from issuing common stockCash paid for purchase of equipmentDecrease in accounts receivableIncrease in accounts payableIncrease in inventories	- Select -
Net cash flows used for investing activities		fill in the blank 22
Cash flows from (used for) financing activities:
Cash received from decrease in accounts receivableCash received from decrease in prepaid expensesCash received from issuing bonds payableCash received from purchase of buildingCash received from purchase of equipment	$- Select -
Cash paid for accounts payableCash paid for acquisition of buildingCash paid for issuance of common stockCash received from customersCash received from issuing common stock	- Select -
Cash from net lossCash dividendsCash paid for purchase of buildingCash paid for purchase of equipmentNet income	- Select -
Net cash flows from financing activities		fill in the blank 29
DepreciationNet decrease in cashNet incomeNet increase in cashNet loss		$- Select -
Cash balance, January 1, 20Y2		fill in the blank 32
Cash balance, December 31, 20Y2		$fill in the blank 33