abc company has completed the basic format to be used in preparing the statement of cash flows (indirect method). listed below in random order are line items to be included in the statement of cash flows. purchase of equipment $ 2,300 decrease in inventory 273 increase in prepaid rent 100 payment of dividends 340 depreciation expense 134 increase in accounts receivable 500 increase in accounts payable 210 gain on sale of land 101 net income 1,060 repayment of notes payable 503 cash received from the sale of land 37 issuance of common stock 2,420