The accountants at Bryant Hardware Company are currently preparing the pro-forma statement of cash flows for August. In getting ready to prepare the statement, they have the following information available:

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Dividends to be paid in August Bonds to be issued in August $ 7,500 44,000 Equipment to be sold in August 27,000 Repayment of short-term loans in August. 24,000 Depreciation expense during August. 6,000 Expected August net income. 15,000