The followng additional information is taken from the records. 1. Land was sold for $153 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 $79 credit to Retained Earmings for net income 6 Theie was a 531 debit to Retained Eamnos for cash dividends declared Required: the heading of the staternent: Refer to the Labels and Amount Descmptions list provded for the exact wording of the answer choices hor text entries Use the muus sign fo midcate cosh outhows decreases in cash and a net cash outhow for each sechon, Nhequired b. Was Hirayama industhes inc 's net cosh fows trom operations more or less than net income? What is the source of this ditference