20.

Statement of Cash Flows LO5

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.