Given the data below answer the questions

WHITMAN CO. Statement of Cash Flows For the Year Ended December 31, 2016 Cash flows from operating activities: Correct Net loss Adjustments to reconcile net loss to net cash flow from operating activities: Correct Depreciation Correct Loss on sale of land Correct Changes in current operating assets and liabilities Correct Increase in accounts receivable Correct Increase in inventories Correct Decrease in prepaid expenses Correct Decrease in accounts payable Correct Net cash flow used for operating activities Cash flows from investing activities: Correct Cash received from land sold Correct Less: Cash paid for acquisition of building Correct Cash paid for purchase of equipment Correct Net cash flow used for investing activities Cash flows from financing activities: Correct Cash received from issuance of bonds payable Correct Cash received from issuance of common stock Correct Less cash paid for dividends Correct Net cash flow from financing activities Correct Decrease in cash Correct Cash at the beginning of the year Correct Cash at the end of the year