The income statement and additional data of Bryan Travel Products, Inc., follow: (Click the icon to view the income statement.) Requirements (Click the icon to view the additional data.) 1. Prepare Bryan's statement of cash flows for the year ended December 31, 2018, using the indirect method. 2. Evaluate the company's cash flows for the year. In your evaluation, mention all three categories of cash flows and give the rationale for your evaluation. Proceeds from sale of land Acquisition of plant assets Net cash provided by (used for) investing activities 34,000 (102,000) (68,000) Cash flows from financing activities: Payment of dividends S (13,000) Payment of long-term note payable (20,000) Proceeds from issuance of common stock 60,000 Net cash provided by (used for) financing activities Net increase (decrease) in cash Cash balance, December 31, 2017 Cash balance, December 31, 2018 Noncash investing and financing activities: Acquisition of plant assets by issuing a note payable 27,000 $ 10,900 154,100 $ 165,000 30,000 Requirement 2. Evaluate Bryan's cash flows for the year. In your evaluation, mention all three categories of cash flows and give the rationale for your evaluation. Bryan's cash flows look are the main source of cash. The company invested in new assets All of these signs are The financing transactions included