The comparative balance sheets and an income statement for Raceway Corporation follow. Other information 1. Purchased land for $114,800 2. Purchased new equipment for $101700 3. Sold old equipment that cost $132,400 with accumulated depreciation of $110,500 for $21,900 cash 4. Issued common stock for $53,000 Required Prepare the statement of cash flows for Year 2 using the indirect method. (Cash outflows should be indicated with