Wilams Comporation actouncants have assembled the following data for the yeur ended tune 30,2021 (cliok the icon to view the data) Ginas sign for numbers to be scubracted and for a net decrease in cash.) \begin{tabular}{lrr} \hline Net income & $? Cost of goods sold & $118,000 \\ Payment of dividends & 5,700 Other operating expenses & 30,000 \\ Proceeds from the issuance of common stock & 18,000 Purchase of equipment with cash & 42,000 \\ Sales revenue & 230,000 Increase in current liabilities & 7,000 \\ Increase in current assets other than cash & 35,000 Payment of note payable & 35,000 \\ Purchase of treasury stock & 13,000 Proceeds from sale of land & 26,000 \\ & Depreciation expense & 11,000 \\ \hline \end{tabular}