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 $ 1,965 Cash at the beginning of the period 7,985 Cash at the end of the period $ 9,950 Listed below in random order are line items to be included in the statement of cash flows. Cash received from the sale of land $ 8,500 Issuance of common stock 12,700 Depreciation expense 5,390 Increase in accounts receivable 3,940 Decrease in accounts payable 1,685 Issuance of long-term notes payable 16,120 Purchase of equipment 39,490 Decrease in inventory 1,400 Decrease in prepaid rent 830 Payment of dividends 6,220 Net income 10,900 Purchase of treasury stock 2,540 Required: Prepare the statement of cash flows for ATM Software Developers using the indirect method. (List cash outflows and any decrease in cash as negative amounts. Enter your answers in thousands (i. e., 10,000,000 should be entered as 10,000).)