On the basis of the following data for Branch Co. for the current and preceding years ended December 31, prepare a statement of cash flows for the current year using the indirect method.Assume that equipment costing $125,000 was purchased for cash and the land was sold for $15,000. The stock was issued for cash and the only entries in the retained earnings account were for net income of $56,000 and cash dividends declared and paid of $18,000. 
Definitions:
Appetite Increases
A condition where there is a notable rise in the desire to eat more food than usual.
Corpus Callosum
The corpus callosum is a broad band of nerve fibers joining the two hemispheres of the brain, facilitating communication between them.
Individual Achievement
The accomplishment or attainment of personal goals or milestones, often recognized as a result of one's effort and skill.
Informal Social Interaction
Casual exchanges or engaging in activities with others without formal structure or organizational context.
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