Presented below are selected financial statement items for Rowe Corporation for December 31, 2012.

Instructions(a) Determine which items should be included in a statement of cash flows, and then prepare the statement for Rowe Corporation.(b) Comment on the adequacy of net cash provided by operating activities to fund the company??s investing activities and dividendpayments.

Cash paid to purchase equipment Equipment Inventory $ 55,000 $ 30,000 Cash paid to suppliers Buildings Common stock Cash dividends paid 154,000 400,000 20,000 6,000 200,000 Revenues Cash received from customers Cash received from issuing bonds payable 172,000 40,000