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Statement of Casts. Flows The comparative balance sheet of Hirayama Industries tinc. for December 31,20Y2 and 20Y1, is as foliows. menumy audichar unrormation is taken from the records: 3 more Check My Work uses remaining. The foliowiog add uonal intommation is taken from the recordwi: 1. Land was sold for $45. 2. Equipentert was acquired for cash. 3. There ware no dispesals of equipment duriog the yaar. 4. Tha tammon seock wai litued for cash. 5. There was a s105 credt to Rotained tarnings for net income: 6. There was a 172 debit to Fetained Earnitgos for eash divid+nds declarnd, sayments, decraat+t in cawh, or any nogative adjuatments. b. Was Hirayama Industries incis net cash fiows from operations more or less than net income? Statement of Casts. Flows The comparative balance sheet of Hirayama Industries tinc. for December 31,20Y2 and 20Y1, is as foliows. menumy audichar unrormation is taken from the records: 3 more Check My Work uses remaining. The foliowiog add uonal intommation is taken from the recordwi: 1. Land was sold for $45. 2. Equipentert was acquired for cash. 3. There ware no dispesals of equipment duriog the yaar. 4. Tha tammon seock wai litued for cash. 5. There was a s105 credt to Rotained tarnings for net income: 6. There was a 172 debit to Fetained Earnitgos for eash divid+nds declarnd, sayments, decraat+t in cawh, or any nogative adjuatments. b. Was Hirayama Industries incis net cash fiows from operations more or less than net income