Presented below is selected financial information for Rojo Corporation for December 31, 2017. Inventory Cash paid to suppliers Buildings Common stock Cash dividends paid Cash at beginning of period $ 25,000 Cash paid to purchase equipment $ 12,000 104,000 Equipment 40,000 200,000 Service revenue 100,000 50,000 Cash received from customers 132,000 7,000 Cash received from issuing 9,000 common stock 22,000 Instructions (a) Determine which items should be included in a statement of cash flows and then pre- pare the statement for Rojo Corporation. (b) Comment on the adequacy of net cash provided by operating activities to fund the company's investing activities and dividend payments