Reuse It Inc.'s (RII) policy is to report all cash flows arising from interest and dividends in the operating section. The company's activities for the year ended December 31, 2026 included the following: Comprehensive income totaled $468,000 including $88,000 in other comprehensive income. Paid a cash dividend of $30,000 that was declared in 2025. Interest expense for the year was $14,000; the opening and closing balances in the interest payable account were $28,000 and $19,000, respectively. Accounts receivable increased $63,000 and accounts payable decreased $19,000 during the year. RII paid $51,000 cash for equipment. RII sold an investment at amortized cost for $36,000. The book value of the investment was $39,000. Depreciation expense for the year tot