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, 2015
Cash Flows from Operating Activities
Net income
Adjustments for noncash effects:
Changes in current assets and current liabilities:
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 $ 3,765
Cash at the beginning of the period 7,510
Cash at the end of the period $ 11,275
Listed below in random order are line items to be included in the statement of cash flows.

Cash received from the sale of land $ 8,650
Issuance of common stock 13,075
Depreciation expense 5,465
Increase in accounts receivable 4,090
Decrease in accounts payable 1,760
Issuance of long-term notes payable 16,495
Purchase of equipment 39,865
Decrease in inventory 1,475
Decrease in prepaid rent 905
Payment of dividends 6,370
Net income 12,400
Purchase of treasury stock 2,615
ATM SOFTWARE DEVELOPERS
Statement of Cash Flows
For the Year Ended December 31, 2015
Cash Flows from Operating Activities:
Adjustments to reconcile net income to net cash flows from operating activities in the statement
Net cash flows from operating activities $0
Cash Flows from Investing Activities:
Net cash flows from investing activities 0
Cash Flows from Financing Activities:
Net cash flows from financing activities 0
Cash at the beginning of the period
Cash at the end of the period $0