A company uses the indirect method to prepare the statement of cash flows. It presents the following data on its financial?statements:

End of this Year End of prior Year Accounts receivable $ 1 15. 000 $ 100.000 Cost of goods sold 560.000 Sales revenue $30.000 Accounts payable 75, 000 Inventory $6.000 105. 000 Salary payable 13.000 10.000 Salary Expense 49.000 4.5.00 0 *Relates solely to the acquisition of inventory