Net Loss ($36,000) Depreciation $28,000 Increase in accounts receivable $35,000 Decrease in inventories $14,500 Increase in accounts payable $34,000 Decrease in income taxes payable $6,700 Decrease in wages payable $1,800 Proceeds on Sale of Equipment $380,000 Repayment of bonds $250,000 Issuance of Common shares $100,000 Proceeds on sale of land $150,000 Gain on sale of land $20,000 Payment of dividends $10,000 Prepare the cash flow from operations under ASPE! 3) Which ratios are important for shareholders for the investment decision making? Which ratios would make the lenders evaluate the borrowing ability of the firm