The comparative balance sheet of Whitman Co. at December 31,20Y2 and 20Y1, is as follows: \begin{tabular}{|r|l|r|r|} \hline 13 & \multicolumn{1}{|c|}{ Liabilities and Stockholders' Equity } & & \\ \hline 14 & Accounts payable (merchandise creditors) & & \\ \hline 15 & Bonds payable & $922,500.00 & $958,320.00 \\ \hline 16 & Common stock, $25 par & 270,000.00 & 0.00 \\ \hline 17 & Excess of paid-in capital over par & 317,000.00 & 117,000.00 \\ \hline 18 & Retained earnings & 758,000.00 & 558,000.00 \\ \hline 19 & Total liabilities and stockholders' equity & 2,517,980.00 & 2,585,700.00 \\ \hline & & $4,785,480.00 & $4,219,020.00 \\ \hline \end{tabular} The noncurrent asset, noncurrent liability, and stockholders' equity accounts for 20Y2 are as follows: ACCOUNT Land ACCOUNT Buildings ACCOUNT Accumulated Depreciation-Buildings ACCOUNT Equipment ACCOUNT Accumulated Depreciation - Equipment ACCOUNT Bonds Payable ACCOUNT Common Stock $25 par ACCOUNT Paid-In Capital in Excess of Par-Common Stock ACCOUNT Retained Earnings Required: Prepare a statement of cash flows, using the indirect method of presenting cash flows from (used for)_operating activities. Be sure to complete the heading of the statement. Refer to the Labels and Amount Descriptions list provided for the exact wording of the answer choices for text entries. Use the minus sign to indicate cash outflows, decreases in cash and a net cash outflow for each section, if required. Labels and Amount Descriptions Labels December 31,20Y2 For the Year Ended December 31, 20Y2 Amount Descriptions Cash received from sale of land Cash paid for acquisition of building Cash paid for purchase of equipment Cash received from issuing bonds payable Cash received from issuing common stock Cash dividends Decrease in accounts payable Decrease in accounts receivable Decrease in inventories Decrease in prepaid expenses Decrease in salaries payable Depreciation Gain on sale of land Increase in accounts payable Increase in accounts receivable Increase in inventories Increase in accounts payable Increase in accounts receivable Increase in inventories Increase in prepaid expenses Increase in salaries payable Loss on sale of land Net increase in cash Net decrease in cash Net cash flows from financing activities Net cash flows from investing activities Net cash flows from operating activities Net cash flows used for financing activities Net cash flows used for investing activities Net cash flows used for operating activities Net income Net loss Prepare a statement of cash flows, using the indirect method of presenting cash flows from (used for) operating activities. Be sure to complete the heading of the statement. Refer to the Labe/s and Amount Descriptions list prowided for the exact wording of the answer choices for text entries. Use the minus sign to indicate cash outtiows, decreases in cash and a net cash outflow for each section, if required