Prepare a statement of cash flows, using the indirect method of presenting cash flows from operating activities. If needed, use the minus sign to indicate cash outflows, negative amounts, net loss, or a decrease in cash.
net loss
depreciation
loss on sale of land
increase in accounts receivable
increase in investment
decrease in prepaid expenses
decrease in accounts payable
cash received from land sold
less cash paid for acquisition of building
less cash paid for purchase of equipment
cash received from issuance of bonds payable
cash received from issuance common stock
less cash paid for dividends
increase in cash
cash at beginning of the year
cash at end of the year