Statement of Cash Flows For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net Income GA 23,000 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense $ 4.700 Loss on Disposal of Plant Assets 900 Decrease in Accounts Receivable 2,700 Decrease in Accounts Payable (18,800) (10,500) Net Cash Provided by Operating Activities 12.500 Cash Flows from Investing Activities Sale of Land 4,700 Cash Flows from Financing Activities Issuance of Common Stock 3,800 Payment of Dividends (17,300) Net Cash Used by Financing Activities (13,500) Net Increase in Cash 3,700 Cash at Beginning of Period 11,000 Cash at End of Period 14,700 Free cash flow $