From the balance sheet: Cash $ 30,000 Accounts Receivable 150,000 Inventory 200,000 Plant assets 500,000 Current liabilities 150,000 Total stockholders' equity 300,000 Total Assets 880,000 From the income statement: Net sales $1,500,000 Cost of goods sold 1,080,000 Operating expenses 315,000 Interest expense 84,000 Income taxes expense 6,000 Net Income after tax 15,000 From the statement of cash flows: Net cash provided by operating activities (including interest paid of $79,000) $40,000 Net cash used in investing activities ($46,000) Financing activities: Amounts borrowed $50,000 Repayments (14,000) Dividends paid (20,000) Net cash provided by Financing activities 16,000 Net increase in cash during the year $ 10,000 a. Explain how the interest expense shown in the income statement could be $84,000, when the interest payment appearing in the statement of cash flows is only $79,000. (4 marks)