Statement of Cash Flows—Indirect Method

question # 1
The comparative balance sheet of Flack Inc. for December 31, 2013 and 2012, is shown as follows:
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The following additional information was taken from the records:
The investments were sold for $105,000 cash.
Equipment and land were acquired for cash.
There were no disposals of equipment during the year.
The common stock was issued for cash.
There was a $58,140 credit to Retained Earnings for net income.
There was a $36,000 debit to Retained Earnings for cash dividends declared.

Instructions:
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, negative amounts or a decrease in cash.question # 2 Statement of Cash Flows—Indirect Method
The comparative balance sheet of Juras Equipment Co. for December 31, 2013 and 2012, is as follows:
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The following additional information was taken from the records of Juras Equipment:
Equipment and land were acquired for cash.
There were no disposals of equipment during the year.
The investments were sold for $129,600 cash.
The common stock was issued for cash.
There was a $228,960 credit to Retained Earnings for net income.
There was a $144,000 debit to Retained Earnings for cash dividends declared.

Prepare a statement of cash flows, using the indirect method of presenting cash flows from operating activities. If needed, use the minus sign to indicate cash outflows, negative amounts or a decrease in cash.