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Statement of cash flows-indirect method The comparative balance sheet of Olson-Jones Industries Inc. for December 31,20Y2 and 20Y1, is as follows: Cash flows from (used for) financing activities: Cash balance, January 1,20Y2 Cash balance, December 31, 20Y2 b. Was Olson-Jones's net cash flows from operating ac The source(s) of the difference are: a. Gain on the sale of land b. Purchase of equipment c. Sale of common stock d. Changes in current operating assets and liabilities e. Depreciation expense c. Dividends paid Line Item Descrintion The following additional information is taken from the records: a. Land was sold for $120. b. Equipment was acquired for cash. c. There were no disposals of equipment during the year: d. The common stock was issued for cash. c. There was a $62 credit to Retained Earnings for net incorne. 1. There was a $24 debis to Retained Earnings for cash dividends declared. a. Prepere a statement of cash flows, using the indirect method of presenting Cash flows from (used for) eperating actmities, Use the minus sign to indicate casti cut flows, cash payments, decreases in cash, of any negative adjustments