The following changes took place last year in Pavollk Company's balance sheet accounts: D=Decrease;IIncrease Long-term investments that cost the company $24 were sold during the year for $52 and land that cost $51 was sold for $27. in addition, the company declared and paid $21 in cash dividends during the year. Besides the sale of land, no other sales or retirements of plant and equipment took place during the year. Pavollk did not retire any bonds during the year or issue any new common stock. The company's income statement for the year follows: The company's beginning cash balance was $134 and its ending balance was $111. Use the indirect method to determine the net cash provided by operating activities for the year. (A to be deducted should be indicated with a minus sign.) Prepare a statement of cash flows for the year. (List any deduction in cash and cash outflows as negat