a comparative statement of financial position and a statement of earnings for standard card company follow 2/

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The loss on the sale of equipment occurred when a relatively new machine with a cost of $100,000 and accumulated depreciation of $20,000 was sold because a technological change had made it obsolete.
a. Prepare a statement of cash flows for the year ended December 31, 2016, using the indirect method.
b. Determine the cash flows from operating activities using the direct method.


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