$ 120,000 B 1 Pasta's Point 2 List of Items for Statement of Cash Flows Statement 3 December 31, 2018 4 (thousands of dollars) 5 6 Cash and Cash Equivalents, January 1, 2018 66.200 7 Cash and Cash Equivalents, December 31, 2018 186.200 8 increase in accrued expenses 2.300 9 deste Riidepenses 10 increase in inventories 21.350 TI decrease in income taxes payable 3.500 12 increase in accounts payable 6.840 13 gain on sale of investment 11.000 14 Increase in accounts receivable 20,000 15 gain on sale of land 20.500 16 dividend payments 33,000 17 depreciation expense 39,990 18 payments for purchase of investments 40,500 19 payments for purchase of equipment 56.200 20 payments for ppuchase of land 62,500 21 proceeds from sale of land 85,000 22 proceeds from the issuance of stock 81,000 23 proceeds from sale of investments 100,500 24 net income 120,000 25 payments made to retire bonds payable 150.000 26 proceeds from the issuance of a mortgage 175.000 27 payments for purchase of building 187.500 28 29 30 31 32 33 34 35 36 37 30 120.000 120,000 66.200 156 200 40 41 42 43 $ 120,000 B 1 Pasta's Point 2 List of Items for Statement of Cash Flows Statement 3 December 31, 2018 4 (thousands of dollars) 5 6 Cash and Cash Equivalents, January 1, 2018 66.200 7 Cash and Cash Equivalents, December 31, 2018 186.200 8 increase in accrued expenses 2.300 9 deste Riidepenses 10 increase in inventories 21.350 TI decrease in income taxes payable 3.500 12 increase in accounts payable 6.840 13 gain on sale of investment 11.000 14 Increase in accounts receivable 20,000 15 gain on sale of land 20.500 16 dividend payments 33,000 17 depreciation expense 39,990 18 payments for purchase of investments 40,500 19 payments for purchase of equipment 56.200 20 payments for ppuchase of land 62,500 21 proceeds from sale of land 85,000 22 proceeds from the issuance of stock 81,000 23 proceeds from sale of investments 100,500 24 net income 120,000 25 payments made to retire bonds payable 150.000 26 proceeds from the issuance of a mortgage 175.000 27 payments for purchase of building 187.500 28 29 30 31 32 33 34 35 36 37 30 120.000 120,000 66.200 156 200 40 41 42 43