The following is a list of the items to be included in the preparation of Warrick Companys 2016 statement of cash flows:

a.Net income, $42,700

b.Payment for purchase of building, $83,000

c.Increase in accounts receivable, $7,200

d.Proceeds from issuance of common stock, $43,200

e.Increase in accounts payable, $4,500

f.Proceeds from sale of land, $8,300

g.Depreciation expense, $12,000

h.Payment of dividends, $39,000

i.Gain on sale of land, $4,600

j.Decrease in inventory, $3,100

k.Payment for purchase of long-term investments, $9,000

l.Amortization of discount on bonds payable, $1,400

m.Proceeds from issuance of note, $17,000

n.Increase in deferred taxes payable, $5,700

o.Equipment acquired by capital lease, $16,100

p.Decrease in salaries payable, $2,900

q.Beginning cash balance, $25,100 Required

1. Prepare the statement of cash flows.