The information shown below is taken from the accounts of Jimmy Buffet Corporation for the year ended December 31, 2020. Prepare the operating activities section of the statement of cash flows for Jimmy Buffet Corporation for the year ended December 31, 2020. Net income 300,000 Payment of cash dividends $ 40,000 Amortization of patent 10,000 Depreciation expense 50,000 Proceeds from issuance of common stock 100,000 Increase in accounts receivable 28.000 A Decrease in inventory 20,000 Payment of long-term debt 70,000 Sale of building at a $15,000 gain 85.000 Sale of land at a $5.000 loss 35,000 Decrease in accounts payable 30.000 Purchase of delivery van 60,000 Purchase of equipment 190.000 Cash at beginning of year 200.000