• TRANSACTIONS FOR STATEMENT OF CASH FLOWS
• Decrease in accounts payable
• Decrease in prepaid expenses
• Depreciation and amortization expense
• Increase in accounts receivable
• Increase in accrued liabilities
• Increase in income tax payable
• Increase in inventory
• Issuance of common shares
• Net increase in cash and short-term investments
• Payment of cash dividends
• Purchase of equipment
• Repayment of long-term note
• Sale of equipment
• Sale of land