Cash flow statement on the tale provided below an information that extracted from financial statements for K&M Inc. for 2020. Items Amounts in thousands of Saudi Riyal Net income 150 Depreciation expense 10 Increase in accounts receivable 30 Decrease in inventory 20 Increase in accounts payable 15 Proceeds from sale of land 50 Gain on sale of land 5 Payment of dividends 25 Purchase of equipment on account 80 Proceeds from issuance of common stock 40 Cash, January 1, 2018 100 Required: Prepare cash flow statement for K&M Inc. for 2020 using indirect method