The following additional information is taken from the records: 1. Land was sold for $35. 2. Equipment was acquired for cash. 3. There were no disposals of equipment during the year. 4. The common stock was issued for cash. 5. There was a $103 credit to Retained Earnings for net income. 6. There was a $32 debit to Retained Earnings for cash dividends declared. Statement of Cash Flows-Indirect Method The comparative balance sheet of Olson-Jones Industries Inc. for December 31,20Y2 and 20Y1, is as follows: b. Was Olson-Jones Industries Inc.'s net cash flow from operations more or less than net income