Vintage Color Engraving Statement of Cash Flows (Partial) Year Ended December 31, 2018 Cash Flows from Operating Activities: Net Income Adjustments to Reconcile Net Income to Net Cash Provided by (Used for) Operating Activities: Net Cash Provided by (Used for) Operating Activities Provided by (Used for) Operating Activities: Acquisition of Land Decrease in Current Liabilities Depreciation Expense Increase in Current Assets Other than Cash Increase in Sales Loss on Sale of Land Net income $ 35,000 Depreciation expense $ 5,000 Sales revenue 53,000 19,000 Decrease in current liabilities Increase in current assets other than cash Loss on sale of land 4,000 10,000 Acquisition of land 35,000