Exercise 11-32 (Algorithmic) Reporting Net Cash Flow from Operating Activities The following information is available for Bernard Corporation for 2011: Net income Decrease in accounts receivable Increase in inventory 13t1.csang? in preysiaici ierii: Increase in salaries payable Decrease in income taxes payable Increase in notes payable (due 2015) Depreciation expense Loss on disposal of equipment $197,000 7,200 18,300 2,100 4,410 4,270 50,000 44,700 11,000 se in prepaid rent