Net income Collection of dividend revenue Payment of interest Sales revenue Gain on sale of land Acquisition of land with cash $ 10,000 Depreciation expense $ 7,000 7,500 Increase in current liabilities 25,000 10,000 Decrease in current assets 210,000 other than cash 29,000 28,000 Payment of dividends 7,800 35,000 Payment of income tax 4,000