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Statement of Cash Flows A list of Fischer Company's cash flow activities is presented here: a. Patent amortization expense, $3,500 b. Machinery was purchased for $39,500 c. At year-end, bonds payable with a face value of $20,000 were issued for $17,000 d. Net income, $47,200 e. Dividends paid, $16,000 f. Depreciation expense, $12,900 g. Preferred stock was issued for $13,600 h. Investments were acquired for $21,000 i. Accounts receivable increased by $4,300 j. Land was sold at cost, $11,000 k. Inventories increased by $15,400 I. Accounts payable increased by $2,700 m. Beginning cash balance, $19,400 Adjustments for differences between net income and cash flows from operating activities: Investing Activities: Financing Activities