Problem 11-2A Classify items and prepare the statement of cash flows (LO11-1, 11-3, 11-4, 11-5) Seth Erkenbeck, a recent college graduate, has just completed the basic format to be used in preparing the statement of cas (indirect method) for ATM Software Developers. All amounts are in thousands (000s). ATM SOFTWARE DEVELOPERS Statement of Cash Flows For the year ended December 31, 2021 Cash Flows from Operating Activities Net income Adjustments to reconcile net income to net cash flows from operating activities: Net cash flows from operating activities Cash Flows from Investing Activities Net cash flows from investing activities Cash Flows from Financing Activities Net cash flows from financing activities Net increase (decrease) in cash Cash at the beginning of the period Cash at the end of the period $ 3,765 7,510 $11,275 Listed below in random order are line items to be included in the statement of cash flows. Cash received from the sale of land (no gain or loss) $ 8,650 Issuance of common stock 13,075 Depreciation expense 5,465 Increase in accounts receivable 4,090 Decrease in accounts payable 1,760 Issuance of long-term notes payable 16,495 Purchase of equipment 39,865 Decrease in inventory Decrease in prepaid rent Payment of dividends Net income Purchase of treasury stock 1,475 905 6,370 12,400 2,615