Depreciation expense Changes in curront operating assets and liabilities Increase in accounts receivable Decrease in inventory Decrease in accounts payable Decrease in salaries payable 6.21 \begin{tabular}{|c|} \hline Decrease in accounts payable \\ \hline \multirow{2}{*}{ Decrease in salaries payable } \\ \hline \\ \hline \\ \hline \\ \hline \end{tabular} Cash flows from investing activities \begin{tabular}{l} Cash paid for equipment \\ Cash flows from financing activities \\ \hline \end{tabular} Cash balance at beginning of year Cash balance at end of year