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). Listed below in random order are line items to be included in the statement of cash flows.

Cash received from the sale of land	$ 8,890
Issuance of common stock	12,800
Depreciation expense	4,800
Increase in accounts receivable	2,900
Decrease in accounts payable	1,620
Issuance of long-term notes payable	16,000
Purchase of equipment	40,100
Decrease in inventory	1,380
Decrease in prepaid rent	945
Payment of dividends	6,200
Net income	13,500
Purchase of treasury stock	2,890

Required:

Prepare the statement of cash flows for ATM Software Developers using the indirect method. (Amounts to be deducted should be indicated with minus sign. Omit the "$" sign in your response.)

ATM SOFTWARE DEVELOPERS Statement of Cash Flows - Indirect Method For the Year Ended December 31, 2010
Cash Flows from Operating Activities
Net income	$
Adjustments for noncash effects:
(Click to select)Decrease in inventoryIncrease in prepaid rentIncrease in income tax payableDecrease in income tax payableDecrease in accounts receivableDepreciation expense
Changes in current assets and current liabilities:
(Click to select)Increase in prepaid rentIncrease in accounts receivableIncrease in accounts payableDecrease in accounts payableDecrease in inventoryDecrease in prepaid rent
(Click to select)Decrease in prepaid rentIncrease in accounts receivableDecrease in inventoryDecrease in accounts payableIncrease in prepaid rentIncrease in accounts payable
(Click to select)Decrease in accounts payableDecrease in prepaid rentIncrease in accounts receivableIncrease in accounts payableDecrease in inventoryIncrease in prepaid rent
(Click to select)Increase in accounts payableIncrease in accounts receivableDecrease in prepaid rentDecrease in inventoryDecrease in accounts payableIncrease in prepaid rent
Net cash flows from operating activities		$
Cash Flows from Investing Activities
(Click to select)Decrease in inventoryIncrease in prepaid rentDecrease in accounts payableDecrease in prepaid rentPurchase of equipmentIncrease in accounts payableCash received from sale of land
(Click to select)Purchase of equipmentDecrease in prepaid rentIncrease in accounts payableDecrease in inventoryCash received from sale of landDecrease in accounts payableIncrease in prepaid rent
Net cash flows from investing activities
Cash Flows from Financing Activities
(Click to select)Payment of dividendsDecrease in accounts payableIncrease in accounts payableIssuance of common stockPurchase of treasury stockIssuance of long-term notes payableIncrease in prepaid rent
(Click to select)Increase in accounts payableIssuance of common stockIncrease in prepaid rentPayment of dividendsPurchase of treasury stockIssuance of long-term notes payableDecrease in accounts payable
(Click to select)Decrease in accounts payableIssuance of common stockPayment of dividendsIncrease in prepaid rentIncrease in accounts payablePurchase of treasury stockIssuance of long-term notes payable
(Click to select)Increase in accounts payableIssuance of common stockIssuance of long-term notes payablePayment of dividendsPurchase of treasury stockDecrease in accounts payableIncrease in prepaid rent
Net cash flows from financing activities
Net increase (decrease) in cash			4,605
Cash at the beginning of the period			7,300
Cash at the end of the period		$	11,905