Burns Corporation's net income last year was $97,400. Changes in the company's balance sheet accounts for the year appear below:

Increase or (decreases)

asset and contra asset accounts:

Cash and cash equivalents $ 18,800

Accounts receivable $13,800

Inventory $( 17,600)

Prepaid expenses $ 4400

Long-term investments $10,900

Property, plant, and equipment $ 75,600

Accumulated depreciation $32,900

Liability and Equity Accounts:

Accounts payable $( 18,700)

Accrued liabilities $17,100

Income taxes payable $4200

Bonds payable $ ( 64,200)

Common stock $41,600

Retained earnings $93,000

The company did not dispose of any property, plant, and equipment, sell any long-term investments, issue any bonds payable, or repurchase any of its own common stock during the year. The company declared and paid a cash dividend of $4400.

Complete the following Operating Activities schedule: