Operating activities: Carmono Company Statement of Cash Flows For This Year Ended December 31 Net income Adjustments to convert net income to a cash basis: Depreciation Increase in accounts receivable Increase in inventory Increase in accounts payable Net cash provided by operating activities Investing activities: Increase in plant and equipment Net cash used in investing activities Financing activities: Issuance of common stock Cash dividends Net cash provided by financing activities Net decrease in cash Beginning cash and cash equivalents GA 20.00 $ 12.60 (7.00) (12.70) 12.50 5.40 25.40 (43.00) 33.00 (43.00) 33.00 15.40 20.00