Harry Company’s statement of cash ?ows shows the following items scattered among the three sections

Harry Company’s statement of cash ?ows shows the following items scattered among the three sections of the statement Accounts receivable decrease $36,000 Gain on sale of equipment 13,000 Prepaid rent increase 22,000 Cash used to repay long—term loans 80,000 Accounts payable decrease 18,000 Inventory decrease 50,000 Dividends (declared and paid) 40,000 Interest payable decrease 26,000 Cash paid to purchase new equipment 125,000 Depreciation expense 25,000 Net cash ?ow from operating activities positive 100,000