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 $ 2,685 Cash at the beginning of the period 7,295 Cash at the end of the period $ 9,980 Listed below in random order are line items to be included in the statement of cash flows. Cash received from the sale of land $ 8,560 Issuance of common stock 12,850 Depreciation expense 5,420 Increase in accounts receivable 4,000 Decrease in accounts payable 1,715 Issuance of long-term notes payable 16,270 Purchase of equipment 39,640 Decrease in inventory 1,430 Decrease in prepaid rent 860 Payment of dividends 6,280 Net income 11,500 Purchase of treasury stock 2,570 Required: Prepare the statement of cash flows for ATM Software Developers using the indirect method.