Listed below are items taken from the cash flow statement of the Chowder Company.

Use the information shown to create a cash flow statement for the company, with separate totals for operating, investing, and financing cash flows. Hint—the net change in cash for the year should equal a decrease of $20,000.

Net income Depreciation 40,000 20,000 Dividends paid to shareholders 10,000 Cash received from selling equipment 10,000 Capital stock repurchased 30,000