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Below is the related information: Net income $200,000 Increase in unearned revenue 12,000 Proceeds from issuance...

Below is the related information:

Net income

$200,000

Increase in unearned revenue

12,000

Proceeds from issuance of common stock

103,000

Increase in prepaid expense

27,000

Sale of building at a $15,000 gain, cash proceed:

80,000

Increase in accounts payable

15,000

Purchase of equipment

100,000

Payment of cash dividends

24,000

Depreciation expense

55,000

Decrease in accounts receivable

23,000

Payment of long-term bonds

75,000

Increase in short-term notes payable

8,000

Sale of land at a $5,000 loss, cash proceed:

40,000

Purchase of delivery van

33,000

Cash at beginning of year

205,000

Prepare the statement of cash flow.

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