Retire bond payable (long-term).... $ 13,000 Paid dividends in cash... Decrease in inventory.. Decrease in accounts payable. Sold land (investment) Increase in interest payable Cash balance, beginning of year $ 31,000 .I. Decrease in accounts receivable Increase in salaries payable.. $ 8,000 Depreciation expense.. $ 9,000 $ 11,000 5,000 16,000 $ 19,000 $ 500 Increase in prepaid insurance Decrease in other short-term liabilities. Increase in taxes payable... 100 5,000 $ 4,000 $ 84,000 Purchase of new computer system with cash $ 14,000 Net income. $ 83,000