The following is a list of the items to be included in the preparation of Warrick Company's 2019 statement of cash flows: a. Net income, $38,800 b. Payment for purchase of bullding, $92,000 c. Increase in accounts receivable, $7,000 d. Proceeds from issuance of common stock, $43,500 e. Increase in accounts payable, $4,000 f. Proceeds from sale of land, $8,600 9. Depreciation expense, $15,000 h. Payment of dividends, $33,000 1. Gain on sale of land, $3,200 j. Decrease in inventory, $4,000 k. Payment for purchase of long-term investments, $9,000 1. Amortization of discount on bonds payable, $1,600 m. Proceeds from issuance of note, $17,000 n. Increase in deferred taxes payable, $4,600 o. Equipment acquired by capital lease, $17,400 p. Decrease in salaries payable, $2,800 q. Beginning cash balance, $28,500