g cash flows from financing activities net cash flows from financing activities net increase (decrease) in cash $2,925 cash at the beginning of the period 7,065 cash at the end of the period $9,990 listed below in random order are line items to be included in the statement of cash flows. cash received from the sale of land (no gain or loss) $ 8,580 issuance of common stock 12,900 depreciation expense 5,430 increase in accounts receivable 4,020 decrease in accounts payable 1,725 issuance of long-term notes payable 16,320 purchase of equipment 39,690 decrease in inventory 1,440 decrease in prepaid rent 870 payment of dividends 6,300 net income 11,700 purchase of treasury stock