Statement of Cash Flows The following is a list of items for Witts Company's 2019 statement of cash flows: a. receipt from sale of equipment, $2,800 b. increase in inventory, $3,800 c. net income, $13,400 d. payment for purchase of building, $30,000 e. depreciation expense, $8,800 f. receipt from issuance of bonds, $7,900 g. increase in prepaid expenses, $700 h. loss on sale of equipment, $2,300 i. payment of dividends, $5,100 j. decrease in accounts receivable, $1,800 k. issuance of common stock for land, $7,000 l. decrease in accounts payable, $1,400 m. beginning cash balance, $10,300 Required: 1. Prepare the statement of cash flows. Use a minus sign to indicate cash outflows, a decrease in cash or cash pay I ceunaun Check My Work