QUESTION FIVE Brett's accountant presented all of the items in the statement of cash flows in alphabetical order Please put these items in the correct format for a statement of cash flows for Brett Sporting Goods for the year ended January 31, 2008. All data are in millions of dollars. Accounts payable increase Accounts receivable increase Cash dividends (common stock) Cash and equivalents at beginning of year Cash and equivalents at end of year Depreciation and amortization Increase (decrease) in other long-term liabilities Inventories increase Issuance of long-term debt, net Net cash provided by (used in) financing activities Net cash provided by (used in) investing activities 50 (100) (200) 200 300 300 (50) (150) 200 100 (400) Net cash provided by (used in) operating activities Net income Net increase in cash and equivalents Notes payable increase Purchase of plant and equipment 500 300 100 150 (400)