Additional information: a. Net income for the year was $109,000 b. Dividends of $98,000 cash were declared and paid. c. The only noncash expense was $79,000 of depreciation. d. Purchased plant assets for $99,000 cash. e. Notes payable of $29.000 were issued for $29.000 cash. f. $59,000 increase in accounts receivable. 9. $39,000 decrease in inventory. h. $19,000 decrease in accounts payable