Payment of salaries Net income S 20,000 36,000 Payment of income tax 26,000 Collection of dividend and wages S 8,000 Depreciation expense 9,000 20,000 45,000 6,000 32,000 Decrease in current revenue 11,000 Payment of interest Cash sales 21,000 Gain on sale of land liabilities Decrease in current assets other than cash Payment of dividends Collection of accounts 7,000 Acquisition of land with cash Payment of accounts receivable 90,000 payable 54,000