Problem $11-2$A $($Algo$)$ Classify items and prepare the statement of cash flows $($LO$11-1,11-3,11-4,11-5)$

Seth Erkenbeck, a recent college graduate, has just completed the basic format to be used in preparing the statement of cash flows $($indirect method$)$ for ATM Software Developers. All amounts are in thousands $(000$s$).$Listed below in random order are line items to be included in the statement of cash flows.

$\backslash$table$[[$Cash received from the sale of land $($no gain or loss$),8,540],[$Issuance of common stock,$12,800],[$Depreciation expense,$5,410],[$Increase in accounts receivable,$3,980],[$Decrease in accounts payable,$1,705],[$Issuance of long$-$term notes payable,$16,220],[$Purchase of equipment,$39,590],[$Decrease in inventory,$1,420],[$Decrease in prepaid rent,$850],[$Payment of dividends,$6,260],[$Net income,$11,300],[$Purchase of treasury stock,$2,560]]$