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Laflamme Inc. follows IFRS and has adopted the policy of classifying interest paid as operating activities and dividends paid as financing activities. Comparative general ledger accounts of Laflamme, and its statement of income for the year ended December 31. 2023, follow. December 31 2023 2022 Change Cash $46,000 $56,000 $(10,000) Cash equivalents (Note 1) 36,000 45,000 (9,000) Accounts receivable 348,000 271,000 77,000 Prepaid insurance 16.000 35,000 (19.000) Inventory 398,000 350,000 48,000 Supplies 13.000 17,000 (4,000) Long-term investment, at equity (Note 7) 418,000 400,000 18,000 Land (Note 6) 640,000 500,000 140,000