For the most recent year, Virtual Gaming Systems had net income of $610,000. The accounting records show depreciation expense of $46,000, increase of accounts receivable $10,000, and decrease of accounts payable $26,000. Using the indirect method, compute net cash flows from operating activities, (List cash outflows and any decrease in cash as negative amounts.) Virtual Gaming Systems Statement of Cash Flows (Partial) Cash flows from operating activities Adjustments to reconcile net income to net cash flows from operating activities: Net cash flows from operating activities $ 0 During 2021, A-2-Z Design Service's accounting records revealed the company sold equipment, investments, and its own common stock for $37.0 million, $14.3 million, and $38.6 million, respectively. Also during 2021, the company purchased treasury stock, land, and a trademark for $20.3 million, $24.3 million, and $11.3 million, respectively. Compute the company's net cash flows from financing activities. (List cash outflows and any decrease in cash as negative amounts. Round your answers to 1 decimal place. Enter your answers in millions (i.e., $10,100,000 should be entered as 10.1).) A-2-Z DESIGN SERVICES Statement of Cash Flows (partial) Cash flows from financing activities Not cash flows from financing activities $ 0.0 The following statement of cash flows template is being utilized by Alliance Technologies. All amounts are in thousands 300s). $ ALLIANCE TECHNOLOGIES Statement of Cash Flows For the year ended December 31, 2021 Cash Flows from Operating Activities Net income Adjustments to reconcile net income to net cash flows from operating activities: Net cash flows from operating activities Cash Flows from Investing Activities Net cash flows from investing activities Cash Flows from Financing Activities Net cash flows from financing activities Net increase (decrease) in cash cash at the beginning of the period Cash at the end of the period $ 3,525 6,490 $10,015 The following items are to be included in the statement of cash flows. Cash received from the sale of land Issuance of common stock Depreciation expense Increase in accounts receivable Decrease in accounts payable Issuance of long-term notes payable Purchase of equipment Decrease in inventory Decrease in prepaid rent Payment of dividends Net income Purchase of treasury stock $ 8,630 13,025 5,455 4,070 1,750 16,445 39,815 1,465 895 6,350 12,200 2,605 Using the indirect method, prepare the statement of cash flows for Alliance Technologies. (List cash outflows and any decrease in cash as negative amounts. Enter your answers in thousands (i.e., 10,000,000 should be entered as 10,000).) ALLIANCE TECHNOLOGIES Statement of Cash Flows For the Year Ended December 31, 2021 Cash Flows from Operating Activities Adjustments to reconcile net income to net cash flows from operating activities $ 0 Net cash flows from operating activities Cash Flows from Investing Activities 0 Net cash flows from investing activities Cash Flows from Financing Activities