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Problems 13 - B Statement of Cash Flows Requirements: For the Spinach Company, for the year ended December 31 of Year 2, prepare: 1) A Statement of Cash Flows, using the Direct Method, showing cash flows from operating, investing and financing activities. 2) The operating section of the Statement only, using the Indirect Method. Problem 13 - B Spinach Company Statement of Cash Flows Notes: a) Investments that cost $7 were sold for $9. b) Equipment that cost $15 and had Accumulated Depreciation of $10 was sold for $4. c) The company paid a cash dividend