Prepare a statement of cash flows, using the indirect method of presenting cash flows from operating activities, Use the minus sign to indicate cash outflows, cash payments, decreases in cash, or any negative adjustments. Cash flows from (used for) financing activities: The noncurrent asset, noncurrent liability, and stockholders' equity accounts for 20Y2 are as follows: ACCOUNT Common Stock, \$20 Dar ACCOUNT NO. ACCOUNT Paid-in Canital in Excess of Par-Common Stock ACCOUNT NO. Net cash flow from operating activities Cash flows from (used for) investing activities: Cash received from customers Cash received from dividends Cash received from gain on sale of land Cash received from issuance of bonds payable Cash received from issuance of common stock Cash received from sale of land Net cash flow from financing activities Statement of Cash Fiows-lindirect Methiod The comparative balance sheet of Coulson, Inc. at December 31,20Y2 and 20Y1, is as follows: Net cash flow from financing activities Cash flows from (used for) operating activities: Adjustments to reconcile net income to net cash flow from operating activities: Changes in current operating assets and liabilities: Net cash flow from operating activitios Cash flows from (used for) investing activities: Net cash flow used for investing activities Cash flows from (used for) financing activities: Net cash flow from financing activities Cash balance, January 1,20y2 Cash balance, December 31,20Y2 Changes in current operating assets and liabilities: Decrease in accounts receivable Decrease in inventories Depreciation Increase in accounts receivable Increase in accumulated depreciation-buildings Increase in bonds payable Cash flows from (used for) investing activities: ACcouNT Accumulated Depreciation-Equipment ACCOUNT NO