Net income P5,000 Depreciation expense 2,500 Increase in deferred tax liabilities 500 Decrease in cash 3,000 Decrease in marketable securities 1,000 Decrease in accounts receivable 2,000 Decrease in inventories 9,000 Decrease in accounts payable 5,000 Increase in accrued liabilities 1,000 Increase in property and equipment 14,000 Increase in short-term notes payable 19,000 Decrease in long-term notes payable 4,000