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). Listed below in random order are line items to be included in the statement of cash flows. \begin{tabular}{lr} Cash received from the sale of land (no gain or loss) & $8,490 \\ Issuance of common stock & 12,675 \\ Depreciation expense & 5,385 \\ Increase in accounts receivable & 3,930 \\ Decrease in accounts payable & 1,680 \\ Issuance of long-term notes payable & 16,095 \\ Purchase of equipment & 39,465 \\ Decrease in inventory & 1,395 \\ Decrease in prepaid rent & 825 \\ Payment of dividends & 6,210 \\ Net income & 10,800 \\ Purchase of treasury stock & 2,535 \end{tabular} Net cash flows from investing activities Cash Flows from Financing Activities Net cash flows from financing activities Cash at the beginning of the period