October Corporation reported net income of $46,000 in 2012. Depreciation expense was $17,000 and unrealized holding losses on temporary investments (FV-NI) were $3,000. The following accounts changed as indicated in 2012:
Accounts Receivable .................. $11,000 increase
Investments in Bonds, at Amortized Cost ........ 16,000 increase
Future Income Tax Assets .............. 2,000 decrease
Inventory ...................... 7,400 increase
Non-Trade Note Payable ................ 15,000 decrease
Accounts Payable .................. 9,300 increase