Indirect Method-Preparing a Statement of Cash Flows Kidman Corp. reported the following financial statements. Statement of Cash Flows For the Current Year Ended December 31 Cash flows from operating activities Adjustments: Cash flows from investing activities Cash flows from financing activities Statement of Cash Flows For the Current Year Ended December 31 Cash flows from operating activities Adjustments: Cash and cash equivalents, December 31 Cash and cash equivalents, January 1 Cash paid for dividends Change in accounts payable Change in accounts receivable Change in merchandise inventory Change in retained earnings Depreciation expense Issuance of bond payable Issuance of common stock Loss on sale of land Payment on long-term note issuance Purchase of equipment Purchase of land Sale of equipment Sale of land Net cash from financing activities Net cash from operating activities Net cash from investing activities Net income Net change in cash and cash equivalents during the year