Statement of Cash Flows

	Amount	OA, IA, or FA (for extra credit only)
Accounts payable increase	$ 9,000
Accounts receivable increase	4,000
Salaries payable decrease	3,000
Amortization expense	6,000
Cash balance, January 1	22,000
Cash balance, December 31	15,000
Cash paid as dividends	29,000
Cash paid to purchase land	90,000
Cash paid to retire bonds payable at par	60,000
Cash received from issuance of common stock	35,000
Cash received from sale of equipment	17,000
Depreciation expense	29,000
Gain on sale of equipment	4,000
Inventory decrease	13,000
Net income	76,000
Prepaid expenses increase	2,000

Using the information above, calculate the cash flow from operating activities using the indirect method.

Determine which of the above affects the Investing Activities (IA) and which affects the Financing Activities (FA).

Note: Insert IA or FA next to the information above or fill in the information below.