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, 2021 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 Cash at the beginning of the period Cash at the end of the period $2,085 7,870 $9,955 Listed below in random order are line items to be included in the statement of cash flows. Cash received from the sale of land S 8,510 Issuance of common stock 12,725 Depreciation expense 5,395 Increase in accounts receivable 3,950 Decrease in accounts payable 1,690 Issuance of long-term notes payable 16,145 Purchase of equipment 39.515 Decrease in inventory 1,405 Decrease in prepaid rent 835 Payment of dividends 6,230 Net income 11,000 Purchase of treasury stock 2,545 1. Prepare the statement of cash flows for ATM Software Developers using the indirect method (List cash outflows and any decrease in cash as negative amounts. Enter your answers in thousands (ie. 10,000,000 should be entered )