Data Table December 31 20X6 20X5 Current Accounts: Current assets: Cash and cash equivalents 40,000 $ 130,700||$ 70,900 Accounts receivable 63,400 Inventories 81,000 7,600 3,200 Prepaid expenses 1,400 Current liabilities: $ 57,300 $ 55,400 Accounts payable Income tax payable 18,700 16,200 Accrued liabilities 15,200 27,500 More Info Transaction Data for 20X6: $ 10,700 Acquisition of land by issuing long-term note payable 5,000 Share dividends. Purchase of treasury shares. $ 201,000 Loss on sale of equipment 31,400 Payment of cash dividends 10,600 Issuance of long-term note 17,000 payable to borrow cash 9,300 Collection of loan. 34,500 97,000 Net income 6,500 Depreciation expense Purchase of building Retirement of bonds payable by issuing ordinary shares Purchase of long-term Issuance of ordinary shares 64,000 for cash 36,500 Proceeds from sale of investment 44,600 equipment 81,000 Amortization expense 5,000 Homework: Cash Flow HW Part 1 of 4