INCL IIILI casc (UCLI coxcy III Labi Cash at the beginning of the period Cash at the end of the period Listed below in random order are line items to be included in the statement of cash flows. Cash received from the sale of land (no gain or loss) Issuance of common stock Depreciation expense Increase in accounts receivable Decrease in accounts payable Issuance of long-term notes payable Purchase of equipment Decrease in inventory Decrease in prepaid rent Payment of dividends Net income Purchase of treasury stock Cash Flows from Operating Activities ATM SOFTWARE DEVELOPERS Statement of Cash Flows For the Year Ended December 31, 2024 $ 8,580 12,900 5,430 4,020 Required: Prepare the statement of cash flows for ATM Software Developers using the indirect method. (Amounts to be deducted, cash outflows, and any decrease in cash should be indicated with a minus sign. Enter your answers in thousands (i.e., 10,000,000 should be entered as 10,000).) Adjustments to reconcile net income to net cash flows from operating a