Presented below are selected financial statement items for Rowe Corporation for December 31, 2012.

Question

Inventory $55,000 Cash paid to purchase equipment $30,000
Cash paid to suppliers 154,000 Equipment 40,000
Buildings 400,000 Revenues 200,000
Common stock 20,000 Cash received from customers 172,000
Cash and dividends paid 6,000 Cash received from issuing
bonds payable 40,000

Instructions
Determine which items should be included in a statement of cash flows, and then prepare the statement for Rowe Corporation.