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	$	3,645
Cash at the beginning of the period		6,375
Cash at the end of the period	$	10,020

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

Cash received from the sale of land	$	8,640
Issuance of common stock		13,050
Depreciation expense		5,460
Increase in accounts receivable		4,080
Decrease in accounts payable		1,755
Issuance of long-term notes payable		16,470
Purchase of equipment		39,840
Decrease in inventory		1,470
Decrease in prepaid rent		900
Payment of dividends		6,360
Net income		12,300
Purchase of treasury stock		2,610

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 (i.e., 10.000,000 should be entered as "10,000 ATM SOFTWARE DEVELOPERS Statement of Cash Flows 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