Provided below, in random order, are line items to be included in a company's statement of cash flows. Prepare the statement of cash flows on the next page. You may not need all of the rows. (3 points) Purchase of equipment with cash $ 300,000 Increase in inventory 30,000 Increase in prepaid rent 10,000 Payment of cash dividends 20,000 Depreciation expense 35,000 Increase in accounts receivable 20,000 Decrease in accounts payable 10,000 Loss on sale of land 19,000 Net income 125,000 Repayment of notes payable 40,000 Cash received from the sale of land 125,000 Issuance of common stock for cash 200,000 Cash at beginning of year = $27,000 Cash at end of year = $101,000 ______________________________________________________ Statement of Cash Flows For the year ended December 31, 20____ Cash Flows from Operating Activities Net income Adjustments to reconcile net income to net cash flows from operating activities: Net cash flows from operating activities Cash Flows from Investing Activities Net cash flows from investing activities Cash Flows from Financing Activities Net cash flows from financing activities Net increase (decrease) in cash Cash at the beginning of the period Cash at the end of the period