Given the following selected data for Milton Corporation, using the indirect method to report cash flows from operating activities, determine the net increase (decrease) in cash for the year ended December 31, 2000.

Net income $\$ 95,000$

Depreciation ..... 25,000 Other operating expenses ..... 140,000 Cost of goods sold. ..... 240,000 Sales revenue ..... 500,000 Increase in accounts receivable (net) ..... 10,000 Decrease in accounts payable ..... 5,000 Decrease in inventory ..... 3,000 Increase in prepaid assets ..... 7,000 Increase in wages payable ..... 15,000 Equipment purchased for cash ..... 40,000 Increase in bonds payable ..... 100,000 Dividends declared and paid ..... 40,000 Decrease in dividends payable. ..... 2,000