Engush (en) ered 4.00 n The following transactions apply to Fillmore Company, 1) Issued common stock for $21,000 cash 2) Provided services to customers for $28,000 on account 3) Purchased land for $18,000 cash 4) Incurred $9,000 of operating expenses on credit 5) Collected $15,000 cash from customers 6) Paid $7,000 on accounts payable 7) Paid $2,500 dividends to stockholders Required: Prepare the statement of cash flows. 3 Ja = = E = A 1 B