The following is a list of the items for Lombardo Company’s 2019 statement of cash flows:
a. Depreciation expense, $4,200
b. Proceeds from sale of land, $5,600
c. Payment of dividends, $5,000
d. Net income, $7,900
e. Conversion of bonds to common stock, $7,000
f. Increase in accounts payable, $3,100
g. Proceeds from issuance of note, $6,200
h. Gain on sale of land, $1,800
i. Payment for purchase of building, $13,000
j. Increase in accounts receivable, $2,700
k. Ending cash balance, $13,900

Required:
Prepare the statement of cash flows.