this was a book question so probably the payment will be paid at the beginning of 2013 before the year started

P 4-11 Statement of cash flows; indirect method LO4-9 Presented below are the 2013 income statement and comparative balance sheets for Santana Industries. SANTANA INDUSTRIES Additional information for the 2013 fiscal year (\$ in thousands): 1. Cash dividends of $1,000 were declared and paid. 2. Equipment costing $4,000 was purchased with cash. 3. Equipment with a book value of $500 (cost of $1,500 less accumulated depreciation of $1,000 ) was sold for $500. 4. Depreciation of $1,600 is included in operating expenses. Required: Prepare Santana Industries' 2013 statement of cash flows, using the indirect method to present cash flows from operating activities