Fitz Company reports the following information. Selected Annual Income Statement Data Selected Year-End Balance Sheet Data Net income $ 421,000 Accounts receivable decrease $ 144,200 Depreciation expense 47,600 Inventory decrease 47,000 Amortization expense 7,400 Prepaid expenses increase 6,400 Gain on sale of plant assets 7,800 Accounts payable decrease 9,000 Salaries payable increase 2,500