Accrued liabilities increase from $$245,000$ to $$250,000.$

$40,000$ new shares of stock are issued near the close of the fiscal year.

Drexon purchases $60\%$ of a subsidiary company.

Accounts receivable decreases from $$620,000$ to $$610,000.$

Dividends of $$12,000$ are paid on Drexon company stock.