10. Visual Inspection Noble Company's accounting records provided the changes in account balances and other information for following 2016 Net Changes for 2016 Debit Credit $2,000 Cash $1,900 Accounts Receivable 2,400 Inventory 1,700 Land Buildings and Equipment 23,000 4,500 Accumulated Depreciation 1,600 Accounts payable 600 Salaries Payable 5,000 Bonds Payable 3,000 Common Stock, no par 5,300 Retained Earnings $25,500 $25,500 Additional information: Net income was $9,900. Dividends were declared and paid. Land was sold for $1,700. No land was purchased. A building was purchased for $23,000. No buildings and equipment were sold. Bonds payable were issued at the end of the year. Two hundred shares of stock were issued for $15 per share. The beginning cash balance was $4,800. Required: using visual inspection, prepare a 2016 statement of cash flows for Noble. Use a minus sign to indicate cash outflows, a decrease in cash or cash payments