Retire bond payable (long-term).. Paid dividends in cash $ 12,000 Decrease in accounts receivable........ $ 5,000 $ 33,000 Increase in salaries payable.. $ 9,000 Decrease in inventory.. $ 6,000 Depreciation expense... $ 16,000 Decrease in accounts payable $ 7,000 Increase in prepaid insurance $ 400 Sold land (investment).. Increase in interest payable. $ 23,000 Decrease in other short-term liabilities.. $ 1,000 $ 800 Increase in taxes payable.... $ 3,000 Cash balance, beginning of year $ 85,000 Purchase of new computer system with cash $ 9,000 Net income $ 86,000