The following information should be used to according to the provisions of GAAP (Statement of Cash flows) and using the following data.

Net income Provision for bad debts Increase in inventory Increase in accounts payable Purchase of new equipment Sale of equipment for $10,000 gain Depreciation expense Repurchase of common stock Payment of dividend Interest payment $50,000 2,000 1,000 2,000 15,000 20,000 5,000 10,000 4,000 3,000