Spreadsheet and Statement The following 2016 information is available for Stewart Company: Partial additional information: - The equipment that was sold for cash had cost $400 and had a book value of $300. - Land that was sold brought a cash price of $530. - Fifty shares of stock were issued at par. Required: Making whatever additional assumptions that are necessary, 2. Prepare the statement of cash flows. Use the minus sign to indicate cash outflows, a decrease in cash or cash payments