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Angel Heating Co reported $31,000 of net income. The company uses the visual inspection method to complete the statement of cash flows. Additional information is

Angel Heating Co reported $31,000 of net income. The company uses the visual inspection method to complete the statement of cash flows.
Additional information is listed below:
Account Change
Prepaid assets $500 increase
Inventory 850 decrease
Accounts payable 420 decrease
Dividends payable 100 increase
The net cash provided by operating activities was

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