The following information was gathered from Carla Vista Corporation's financial records: Net income Depreciation expense Beginning cash balance Decrease in accounts receivable Increase in inventory Decrease in accounts payable Decrease in accrued liabilities Proceeds from bank loan Payment of dividends to stockholders Purchase of land $74,000 31,000 31,000 21,000 17,000 15,000 11,000 34,000 23,000 44,000 Using the indirect method, prepare a statement of cash flows for Carla Vista Corporation. A A A A A S $