Chapter 13: Statement of Cash Flows OA, IA, or FA (for extra credit only) Accounts payable increase Accounts receivable increase Salaries payable decrease Amortization expense Cash balance, January 1 Cash balance, December 31 Cash paid as dividends Cash paid to purchase land Cash paid to retire bonds payable at par Cash received from issuance of common stock Cash received from sale of equipment Depreciation expense Gain on sale of equipment Inventory decrease Net income Prepaid expenses increase Amount $ 9,000 4,000 3,000 6,000 22,000 15,000 29,000 90,000 60,000 35,000 17,000 29,000 4,000 13,000 76,000 2,000 Using the information above, calculate the cash flow from operating activities using the indirect method