Statement of Cash Flows Net Income 101800 Adjustments to reconcile net income to Cash Flows from Operating Activities Decrease in Accounts Payable 23600 Cash Flows from Investing Activities 125400 Cash Flows from Investing Activities Sale of Land Net Cash Used by Investing Activities 32100 Cash Flows from Financing Activities Issuance of Common Stock Payment of Cash Dividends Net Cash Used by Financing Activities Net Increase in Cash 39 Beginning of Period Cash at End of Period Click if you would like to Show Work for this