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Statement of Cash Flows The following are Mueller Company's cash flow activities: a. Net income, $68,000 b. Increase in accounts receivable, $4,400 c. Receipt from sale of common stock, $12,300 d. Depreciation expense, $11,300 e. Dividends paid, $24,500 f. Payment for purchase of building, $65,000 g. Bond discount amortization, $2,700 h. Receipt from sale of long-term investments at cost, $10,600 i. Payment for purchase of equipment, $8,000 j. Receipt from sale of preferred stock, $20,000 k. Increase in income taxes payable, $3,500 I. Payment for purchase of land, $9,700 m. Decrease in accounts payable, $2,900 n. Increase in inventories, $10,300 o. Beginning cash balance, $18,000