Sale of marketable securities Depreciation and amortization expense $ 12,000 24,762 Payment of cash dividends 3,543 Proceeds from disposal of equipment 807 Loss on disposal of equipment 150 Net income 27,943 Beginning Cash balance 19.600 Purchase of equipment 24.132 Decrease in Accounts Receivable 1,048 Proceeds from issuing common stock 2.241 Increase in Inventory 3,465 Increase in Accounts Payable 4.150 Ending Cash balance 61,561 Using the indirect method, construct Oriole Industries' statement of cash flow sign, eg.-15,000 or in parentheses, e.g. (15,000).) Search Net income/(loss) Loss on disposal of equipment Purchase of equipment Increase in inventory Payment of cash dividends Decrease in inventory Depreciation and amortization Sale of marketable securities Proceeds from disposal of equipment Proceeds from issuance of common stock Increase in accounts receivable Increase in accounts payable Decrease in accounts payable Decrease in accounts receivable Search RO BO 4 $ 96 5 R T F7 Oriole Industries Statement of Cash Flows F G H & 7 U 8 J F10 V B N M 5 O K L 61 P - 3 Cash flows from operating activities Cash flows from investing activities Change in cash Cash, beginning balance Cash, ending balance Adjustments to net income Cash flows from financing activities EXO 4 Search 96 5 Oriole Industries Statement of Cash Flows E R T Y F G H & * 7 8 U 739 V B N M K 0 F13 PILSC L P Net cash by operating financing Investing activities Net cash by activities Net cash by activities 3 $ 4 Search % 5 Fo E R T 9 Y 2 & 7 8 D F G H U J FIG J 0 O B K L C V B N M P