Given the following information, prepare the Cash Flows From Operations section of the Statement of Cash Flows using the indirect method. (Not all items shown are needed). Declared a cash dividend Decrease in income taxes payable Depreciation expense Increase in accounts receivable Increase in machinery Net loss for the year Proceeds from sale of land Decrease in merchandise inventory 1,000 1,200 4,000 2,500 17,500 12,000 28,000 20,000