The following is financial information for three companies: (List items that increase cash flow first. Sales revenue Cost of goods sold Selling and administrative expenses Depreciation expense Interest expense Income tax expense Dividends paid Increase/(Decrease) in Accounts receivable Inventory Property, plant, and equipment Accounts payable Interest payable Income tax payable Mortgage payable Common shares NuVu Ltd. $381,000 210,000 65,000 6,600 3,000 18,000 7,000 (2,500) 5,800 50,000 4,100 (2,400) 2,500 20,000 30,000 ABC Inc. $577,000 330,000 94,000 18,000 1,000 35,000 5,000 6,000 (8,000 ) (10,000 ) (7,500 ) 1,300 (1,500 ) (40,000 ) (5,000 ) Akhtar Ltd. $936,000 621,000 111,000 28,000 2,000 45,000 25,000 (9,500 ) 17,000 60,000 4,200 (500 ) 6,500 10,000 (80,000 )

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