23) Prepare the statement of cash flow using the following information Fitzpatrick Company's calendar-year 2016 balance sheets show a December 31, 2015, cash balance of $114,000, and a December 31,2016 , cash balance of $131,600. The income statement shows the following: Net Income, $116,000; Depreciation Expense, $44,000; Amortization Expense, $7,200; Gain on Sale of Plant Assets, $6,000 (Cost =$106,000, Accumulated Depreciation =$32,000 ). An examination of the company's current assets and current liabilities reveals the following changes (all from operating activities): Accounts Receivable decrease, $17,100; Merchandise Inventory decrease, $42,000; Prepaid Expenses increase, $4,700; Accounts Payable decrease, $8,200; Other Payables increase, $1,200. Information about additional transactions during the year: Purchased equipment for $95,000 cash. Issued common stock for $75,000 cash. Paid cash dividend of $11,000. Paid $115,000 cash to settle a note payable at its $115,000 maturity value. Paid $125,000 cash to acquire its treasury stock. Cash flows from investing activities Net cash provided by (used for) investing activities Cash flows from financing activities Net cash provided by (used for) financing activities Net Increase (Decrease) in Cash Cash Balance, December 31, 2015 Cash Balance, December 31, 2016