3-13. (Working with a statement of cash flows) Prepare a statement of cash flows from the following scrambled list of items. Increase in inventories Operating income Dividends Increase in accounts payable Interest expense Increase in common stock (par) Depreciation expense Increase in accounts receivable Increase in long-term debt Increase in short-term notes payable Increase in gross fixed assets Increase in paid in capital Income taxes Beginning cash $ 7,000 219,000 29,000 43,000 45,000 5,000 17,000 69,000 53,000 15,000 54.000 20,000 45,000 250.000 halvfar Pamplin Inc