1 Cash flow statement practice question Nestor company provided the following information for the year ended 2015 Depreciation expenses 88,400 Sales of plant assets 90,500 Payment of cash dividend 19,800 Net income for the year 320.750 Amortization of intangibles 16,300 Purchase of equipment 182.500 Issuance of ordinary shares 100,000 Redemption of bonds 50,000 Increase in accounts receivable (net) 11,000 Purchase of land 70,000 Payment of cash dividend 19,800 Decrease in inventory 151500 Decrease in account payable 9,500 Gain on sales of plant assets 8.700 Purchase of equipment through 50,000 issuance of bonds Cash at the beginning of year was 135.000. Required Prepare a cash flow statement using the above information