Current Attempt in Progress The following are line items included in the 2021 statement of cash flows prepared by Speedway's Clothing Company: Depreciation expense $ 5,530 Increase in accounts receivable 1,390 Increase in accounts payable 12.100 Increase in accrued salaries payable 4,500 Increase in inventories 13,000 Gain on disposal of long-term assets Increase in income taxes payable 140 2,360 Net income 15,800