Required: Prepare the statement of cash flows. Use a minus sign to indicate cash outflows, a decrease in cash or cash payments. from working capital items: Net cash provided by operating activities Investing Activities: Proceeds from sale of land Payment for purchase of building Net cash used for investing activities Financing Activities: Pavment of dividends Proceeds from issuance of note Net cash provided by financing activities Cash, January 1,2019 Cash, December 31, 2019 Investing and Financing Activities Not Affecting Cash Financing Activities