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Create Statement of Cash Flows - DARNOLD SURGIE CENTER Givens (in '000s): Decrease in prepaid expenses $55,000 Payments on long-term debt ($110,000) Cash and cash equivalents at beginning of the year $750,000 Increase in inventory ($65,000) Increases in long-term debt $225,000 Decrease in accrued expenses ($50,000) Change in net assets $25,000 Sale of long-term investments $80,000 Increase in other current liabilities $172,000 Depreciation $47,000 Payments on capital lease ($295,000) Purchases of equipment ($250,000) Increase in net account receivables ($570,000) Increase in accounts payable $360,000