The comparatve bolance sheet of Olson-Jones Industres Inc, for December 31, 20r2 and 20rt, is as follows: The following additional information is taken from the records? a. Land was sold for $120. b. Equipment was acquired for cash. c. There were no disposals of equipment during the vear. d. The common stock was issued for cash. e. There was a $62 oredit to Retained Earnings for net income. f. There was a $24 debit to Retained Earnings for cash dividends declared. a. Prepare a statement of cash flows, using the indirect method of presenting Cash flows from (used for) operating octivibes, Use the minus sign to indicate cash out flows, ash