12. The following are accounting items taken from the records of Sterling Company for 2016: Payment of dividends $24,000 Decrease in accounts payabl $19,000 $21,000 $ 6,000 $18,000 Decrease in accounts receivab Increase in inventories Increase in salaries payab Net income Payment for purchase of land and buildings $42,000 $60,000 $20,000 $10,000 $27,000 Issuance of ten-year bonds payable at par Depreciation ex Proceeds from sale of patent rights 4