The following information is for Pasture Corp.:
Cash received from customers ......... $65,000
Cash received from lenders ......... 20,000
Cash paid to suppliers ........... 20,000
Cash paid for new equipment ........ 50,000
Cash paid for dividends .......... 4,000
Required
Indicate on what section of the statement of cash flows each item would appear and calculate Pasture's net change in cash.