Question 8 Use the following alphabetical list of information to prepare a well-organized cash flow statement for Winkler Ltd. for the year ended July 31, 2016. The bookkeeper who prepared the information wasn't sure about exactly what information to provide to you so there may be information that shouldn't be included in the cash flow statement. $ 560,000 450.500 64,500 Accounts receivable Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Decrease in accounts payable Decrease in accounts receivable Decrease in cash Depreciation Dividends Dividends declared but not paid Gain on the sale of equipment Increase in inventory Increase in prepaids Increase in taxes payable Issuance of common shares Issuance of long-term debt Land Los on the sale of land Net Income Proceeds from the sale of land Proceeds from the sale of property, plant, and equipment Purchase of long-term investments Purchase of property, plant, and equipment for cash Repayment of bank loans Retirement of long-term debt Shares exchanged for equipment Writiedown of assets 51.000 441.000 852.000 750,000 350.000 225.000 96,000 12.000 77.000 1,000,000 3,000,000 1,000,000 100,000 750,000 55.000 356,000 1,355,000 1.750,000 955.000 1.750,000 500.000 310.000