Question 21 4 p! The information shown below is taken from the accounts of Waverly Corporation for the year ended December 31, 2020 Net income $314,000 Amortization of patent 12.000 Proceeds from issuance of common stock 103,000 Decrease in inventory 27,000 Sale of building at a $15,000 gain 85.000 Decrease in accounts payable 15,000 Purchase of equipment 185,000 24,000 Payment of cash dividends 55,000 Depreciation expense 23,000 Decrease in accounts receivable 75.000 Payment of mortgage 3.000 trycrease in long-term notes payable online DO De 78 . 90 FS @ $ % 5