Module 4 Assignment:                   Complete the missing areas of the Statement of Cash Flows for Ma and Pa Grocery as of December 31, 20XX.                                                     Additional Information:                   Depreciation for the year was 10,000.                 Cash received from the sale of investments was 8000.               Cash paid for construction of the building was 42,000.               Cash paid for dividends was 4,000.                 Cash at the beginning of the year was 7,800, and at the end of the year was 61,500.         Common stock issued to retire bonds payable was 10,000.                                                             Ma and Pa Grocery Statement of Cash Flows-Indirect Method For the Year Ended 20XX Cash Flows from Operating Activities:       Net Income     43,800 Reconciliation of net income to net cash flows:       Depreciation       Patent Amortization   2,400   Changes in Current Assets and Current Liabilities:       Decrease in Accounts Receivable   4,000   Increase in Inventory   -750   Increase in Prepaid Expenses   -430   Decrease in Accounts Payable   -1,200   Increase in Accrued Liabilities   380   Decrease in Income Taxes Payable   -500   Net Cash Flows Provided by Operating Activities       Cash Flows from Investing Activities:       Cash received from sale of:       Investments (long-term)       Land 22,000     Less: Cash Paid for construction on building       Net Cash Flows Used In Investing Activities       Cash Flows from Financing Activities:       Cash received from issuing mortgage note payable   12,000   Less: Cash paid for dividends       Net Cash Flows Used for Financing Activities       Increase in cash       Cash at the Beginning of the Year       Cash at the End of the Year       Schedule of Non-Cash Investing and Financing Activities:       Issued common stock to retire bonds payable