Cash balance at prior year$-$end

Increase in inventory

Depreciation expense

Cash received from issuing stock

Cash paid for dividends

$$43,600$ Gain on sale of machinery

$8,600$ Cash received from sale of machinery

$7,600$ Increase in accounts payable

$11,600$ Net income

$4,600$ Decrease in accounts receivable

$$2,900$

$11,300$

$3,390$

$59,000$

$6,600$