Statement of Cash Flows For the Year Ended December 31, 20Y4 Cash flows from operating activities: Cash received from customers Cash Cash Cash for merchandise for o for income taxes Zo Net cash flow from operating activities Cash flows from investing activities: Cash received from sale of investments Cash paid for Cash paid for e of land of e Net cash flow used for investing activities Cash flows from financing activities Cash received from sale of common stock Cash paid for dividends Net cash flow from financing activities Decrease in cash Cash at the beginning of the year Cash at the end of the year Schedule Reconciling Net Income with Cash Flows from Operating Activities: Net income Adjustments to reconcile net income to net cash flow from operating activities: Depreciation expense Gain on sale of investments in current Increase in accounts receivable Increase in inventories Increase in accounts payable Decrease in accrued assets and liabilities: Net cash flow from operating activities Computations: Sales Cash received from customers 2. Cost of goods sold Increase in inventories Increase in accounts pavable Cash payments for merchandise 3. expenses other than depreciation Decrease in accrued Cash payments for operating expenses