Sandhill Ltd. is a private company reporting under ASPE. Its income statement and changes in current assets and current liabilities for the year are reported below: SANDHILL LTD. Income Statement Year Ended November 30, 2021 Sales $284,400 Cost of goods sold 147,000 Gross profit 137.400 Operating expenses Depreciation expense Gain on sale of equipment $93,000 15,000 (3,000) 105,000 32,400 9,000 Profit before income tax Income tax expense Profit $23.400 Changes in current assets and current liabilities were as follows: Accounts receivable $10,800 decrease Inventory 5.700 increase Prepaid expenses 600 increase Accounts payable 3,600 decrease Dividends payable 1,500 decrease Income taxes payable 1,200 decrease SANDHILL LTD. Cash Flow Statement (Partial) Adjustments to reconcile profit to