Behemoth Manufacturing makes and sells integrated circuit boards. At the end of 2020 , the income statement ow. Additional Information: During 2020 , land was sold for a loss of $4,000. There was no purchase of equipment throughout the year. The company did not pay off any amount of the notes payable. Create the cash flow statement using the indirect method. Do not enter dollar signs or commas in the input boxes. Use the negative sign for a decrease in cash. Cash Flow from Investing Activities Sale of Land 16700 Net Cash Provided (Used) by Investing Activities 16700 Cash Flow from Financing Activities Proceeds from Notes Payable Payment of Cash Dividend Issue of Common Shares Net Cash Provided (Used) by Financing Activities Net Increase (Decrease) in Cash Cash at the Beginning of the Year Cash at the End of the Year