26 The comparative balance sheet of Whitman Co. at December 31, 20Y2 and 20Y1, is as follows: The noncurrent asset, noncurrent liability, and stockholders' equity accounts for 20Y2 are as follows: Required: Prepare a statement of cash flows, using the indirect method of presenting cash flows from (used for) operating activities. Use the minus sign to indicate cash outflows, cash payments, decreases in cash, or any negative adjustments. Dec. 31, 20Y2Dec. 31, 20Y1AssetsCash$ 915,430$ 985,750Accounts receivable (net)833,040759,810Inventories1,263,2901,162,600Prepaid expenses29,29034,790Land314,910476,020Buildings1,455,530897,120Accumulated depreciation-buildings(411,940)(384,480)Equipment512,640453,140Accumulated depreciation- equipment(140,980)(158,370)Total assets$4,771,210$4,226,380Liabilities and Stockholders' EquityAccounts payable (merchandise creditors)$ 906,530$ 956,620Bonds payable267,1900Common stock, $20 par314,000116,000Excess of paid-in capital over par755,000557,000Retained earnings2,528,4902,596,760Total liabilities and stockholders equity$4,771,210$4,226,380.