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E5-16 Preparing a Simple Statement of Cash Flows Using the Indirect Method LO5-3 Avalos Corporation is preparing its annual financial statements at December 31 of the current year. Listed here are the items on its statement of cash flows presented in alphabetical order. Parentheses indicate that a listed amount should be subtracted on the cash flow statement. The beginning balance in cash was $31,000 and the ending balance was $64,100 Cash borrowed on three-year note Decrease in accounts payable Decrease in inventory Increase in accounts receivable Land purchased Net income New delivery truck purchased for cash Stock issued for cash $ 29,000 (3,400) 1,700 (5,500) (33,000) 28,000 (9,700) 26,000 Required Prepare the current year statement of cash flows for Avalos Corporation. (Cash outflows should be indicated with negative amounts.) Answer is not complete. AVALOS CORPORATION Statement of Cash Flows For the Year Ended December 31, Current Year From operating activities Net income Increase in accounts receivable Decrease in inventory Decrease in accounts payable 28,000 (5,500) 1,700 (3,400) Cash flows provided by 20,800 operating activities From investing activities Purchased a new delivery truck Purchased land (9,700) (33,000) Cashflows used in investing (42,700) activities From financing activities Borrowed cash on three-yearO 29,000 note Issued stock for cash 26,000 Cash flows provided by 55,000 financing activities Net cash inflows for the ar Beginning cash balance Ending cash balance