The comparative balance sheet of XYZ Corporation for the most recent two years is as follows: - Land was sold for $120,000. - Equipment was acquired for cash. - There were no disposals of equipment during the year. - The common stock was issued for cash. - There was a $62,000 credit to retained earnings for net income. - There was a $24,000 debit to retained earnings for cash dividends declared. Prepare a statement of cash flows using the indirect method in the worksheet provided and submit as an attachment. XYZ Corporation Statement of Cash Flows Cash flow from operating activities: Adjustments to reconcile net income to net cash flow from operating activities Changes in current operating assets and liabilities: Net cash flow from operating activities Cash flow from investing activities: Net cash flow from investing activities Cash flow from financing activities: Net cash flow from financing activities Total cash flow increase (decrease) Cash at the beginning of the year, 12/31/Y1 Cash at the end of the year, 12/31/Y2