Statement of Cash Flows The following items involve the cash flow activities of Rocky Horror Picture Co.: a. Net income, $47,300 b. Payment of dividends, $14,400 c. Ten-year, $31,100 bonds payable were issued at face value d. Depreciation expense, $19,700 e. Building acquired at a cost of $35,300 f. Accounts receivable decreased by $3,000 g. Accounts payable decreased by $4,200 h. Equipment acquired at a cost of $7,200 i. Inventories increased by $7,100 j. Beginning cash balance, $30,300 Required: Prepare Rocky Horror Picture's statement of cash flows using the indirect method. Use a minus sign for any negative amounts. Prepare Rocky Horror Picture's statement of cash flows using the indirect method. Use a minus sign for any negative amounts