Presented below is selected financial information for Maison Corporation for December 31, 1998:

\section*{Instructions}
Determine which items should be included in a statement of cash flows and then prepare the statement for Maison Corporation.

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Inventory Cash paid to suppliers Building $ 25,000 80,000 200,000 Common stock 50,000 Cash dividends paid 5,000 Cash paid to purchase equipment 15,000 Equipment 40,000 Revenues 100,000 Cash received from customers 90,000