=+i. The following are the results of Company D's operations for the year.

Net income

$ 3,000 Depreciation and amortization 1,500 Deferred taxes 150 Changes in operating working capital items other than cash;

Increase in inventory 4.000 Decrease in accounts receivable 2,000 Increase in accounts payable 1,150 Changes in interest accruals;

Increase in interest earned but not received 350 Increase in interest accrued but not paid 100 Cash received from customers for sales of goods 10,000 Cash dividends received 700 Cash paid to suppliers, employees 5.000 Cash paid for interest, taxes 1,750