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) & $921,870.00 & $957,980.00 \\ \hline 15 & Bonds payable & 270,000.00 & 0.00 \\ \hline 16 & Common stock, $25 par & 328,500.00 & 116,000.00 \\ \hline 17 & Excess of paid-in capital over par & 754,500.00 & 559,000.00 \\ \hline 18 & Retained earnings & 2,508,140.00 & 2,584,940.00 \\ \hline 19 & Total liabilities and stockholders' equity & $4,783,010.00 & $4,217,920.00 \\ \hline & & & \\ \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