Seth erkenbeck, a recent college graduate, has just completed the basic format to be used in preparing the statement of cash flows (indirect method) for atm software developers. all amounts are in thousands (000s). atm software developers statement of cash flows for the year ended december 31, 2021 cash flows from operating activities net income $ adjustments to reconcile net income to net cash flows from operating activities: net cash flows from operating activities cash flows from investing activities net cash flows from investing activities cash flows from financing activities net cash flows from financing activities net increase (decrease) in cash $ 1,365 cash at the beginning of the period 8,560 cash at the end of the period $ 9,925 listed below in random order are line items to be included in the statement of cash flows. cash received from the sale of land $ 8,450 issuance of common stock 12,575 depreciation expense 5,365 increase in accounts receivable 3,890 decrease in accounts payable 1,660 issuance of long-term notes payable 15,995 purchase of equipment 39,365 decrease in inventory 1,375 decrease in prepaid rent 805 payment of dividends 6,170 net income 10,400 purchase of treasury stock 2,515 required: prepare the statement of cash flows for atm software developers using the indirect method.