Sam and Ella's Pizza and Subs presented the following statement of cash flows for the year ended December 31, 2012. Sam and Ella's Pizza and Subs Statement of Cash Flows For the Year Ended December 31, 2012 Cash received From sales to customers Interest income $200,000 10,000 50,000 100,000 150,000 100,000 $ 610,000 Loans from banks From sale of property, plant, and equipment From issuance of common stock From issuance of bonds Total cash received Cash payments: For dividends For purchase of stock of another company For purchase of equipment For acquisition of inventory To employees Total cash payments Net increase in cash $ 20,000 150,000 200,000 80,000 60,000 $510,000 $100,000 Required: Prepare a statement of cash flows in proper form. Comment on the major flows of cash. b