Statement of Cash Flows The following are several items involving Tejera Company's cash flow activities for 2019: Net income, $60,400 Receipt from issuance of common stock, $32,000 Payment for purchase of equipment, $41,500 Payment for purchase of land, $19,600 Depreciation expense, $20,500 Patent amortization expense, $1,200 Payment of dividends, $21,000 Decrease in salaries payable, $2,600 Increase in accounts receivable, $10,300 Beginning cash balance, $30,700 Required Prepare Tejera's statement of cash flows for 2019 using the indirect method. Use a minus sign for any negative amounts. Tejera Company Statement of Cash Flows For Year Ended December 31, 2019 Net Cash Flow From Operating Activities $ Adjustments for differences between income flows and cash flows from operating activities: Net cash provided by operating activities $ Cash Flows From Investing Activities $ Net cash used for investing activities Cash Flows From Financing Activities $ Net cash provided by financing activities $ $