Statement of Cash Flow The information shown below is taken from the accounts of the Robinson Corporation for the year ended December 31, 2011. Net income ........................ $ 209,000 Amortization of intangible (franchise)........... ..... 12.000 Proceeds from issuance of common stock. .................103.000 Increase in inventory...... ....... 18.000 Sale of building at a $10,000 gain ............. ... 85.000 Increase in accounts payable .... ....... 15.000 Purchase of computer equipment ... ............. 125,000 Payment of cash dividends ................ ... 24,000 Depreciation expense ................... 35,000 Increase in accounts receivable ............................. 23.000 Payment of mortgage ............... 52.000 Decrease in short-term notes payable.. ... 8.000 Sale of land at a $5,000 loss.... 26.000 Purchase of delivery truck. ........ 33.000 Cash at beginning of year ... 173.000 Instructions: Prepare a statement of cash flows for Robinson Corporation for the year ended December 31, 2011 PREPARE THE STATEMENT OF CASH FLOW ON THE ATTACHED SPREADSHEET