In its statement of cash flows issued for the year ending June 30, a nongovernmental not-for-profit entity reported a net cash inflow from operating activities of $119,000. The following adjustments were included in the supplementary schedule reconciling cash flow from operating activities with net income: Depreciation $47,000 Increase in net accounts receivable 38,000 Decrease in inventory 18,000 Increase in accounts payable 64,000 Increase in interest payable 14,000 The change in net assets is