Seth Erkenbeck, a recent college graduate, has just completed the basic format to be used in preparing the statement of cash flows (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, 2018
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	$	3,045
Cash at the beginning of the period		6,950
Cash at the end of the period	$	9,995

Listed below in random order are line items to be included in the statement of cash flows.

Cash received from the sale of land	$	8,590
Issuance of common stock		12,925
Depreciation expense		5,435
Increase in accounts receivable		4,030
Decrease in accounts payable		1,730
Issuance of long-term notes payable		16,345
Purchase of equipment		39,715
Decrease in inventory		1,445
Decrease in prepaid rent		875
Payment of dividends		6,310
Net income		11,800
Purchase of treasury stock		2,585

For the Year Ended December 31, 2018 Cash Flows from Operating Activities 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 Cash at the beginning of the period Cash at the end of the period