A company has gathered data to be used in preparing the statement of cash flows (indirect method). Listed below, in no particular order, are items to be included in that statement. Purchase of equipment Increase in inventory Increase in prepaid rent Payment of dividends Depreciation expense Increase in accounts receivable $ 226,000 32,000 7,000 39,000 16,000 47,000 19,000 Loss on sale of land 12,000 Net income 69,000 Repayment of notes payable 43,000 Cash received from the sale of land Issuance of common stock 5,500 241,000 Increase in accounts payable Prepare the company's statement of cash flows using the indirect method. (Amounts to be deducted and negative values should be indicated by minus sign.)