In its statement of cash flows issued for the year ending September 30, Berne Company reported a net cash nflow from operating activities of $123,000. The following adjustments were included n the supplementary schedule reconciling cash flow from operating activities with net income: Depreciation $38,000 Increase in net accounts receivable 31,000 Decrease in inventory 27,000 Increase in accounts payable 48,000 Increase in interest payable 12,000 Net income is $41,000 $29,000 $217,000 $79,000