The comparative statements of financial position for Amaral Reis Company as of December 31 are presented below. Amaral Reis Company Comparative Statements of Financial Position 31 2014 2013 R$146A20 136,220 Equipment 155,670 230,220 Accumulated depreciation-equipment ,450 (37,400) Buldings 199,190 199.190 Accumulated depreciation-buildings (61,690) (39,010) Prepaid expenses 13,740 26,640 Inventory 148,860 145,650 Accounts receivable 40,640 64,770 58,680 49,500 Total R$731,610 R$701,230 Equity and Liabilities Share capital-ordinary, R$1 par R$189,930 R$159,730 Retained earnings 195,230 201,630 Bonds payable 300,000 300,000 Accounts payable 46,450 39,870 Total R$731,610 R$701,230 Additional information: 1. operating expenses include depreciation expense of R$39,010. 2. Land was sold for cash at book value of R$20,000. 3. Cash dividends of R$52,330 were paid. 4. Net income for 2014 was R$45,930. s Equipment was purchased for R$95,850 cash. In addition, equipment costing R$21,300 with a book value of R$12,020 was sold for R$5,140 cash 6. Issued 30,200 shares of $1 par value ordinary shares in exchange for land with a fair value of Prepare a statement of cash flows for the year ended December 1, 2014, using the indirect method. aniounts that decrease cash flow. either a sign e g or in parenthesis e g. (15 ooo 15.000 Cash Flows from et Income Adjustments to reconcile net income to