On the table 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.