Swifty Beverage Company reported the following items in the most recent year.

Net income

Dividends paid

Increase in accounts receivable

Increase in accounts payable

Purchase of equipment $($capital expenditure$)$

Depreciation expense

Issue of notes payable

$$45,300$

$6\mathrm{.}800$

$12,940$

$8,170$

$9\mathrm{.}770$

$5,170$

$24,180$