Payment of salaries and wages Depreciation expense Decrease in current liabilities Increase in current assets other than cash Payment of dividends Collection of accounts Net income $ 40,000 Payment of income tax 20,000 Collection of dividend revenue 5,000 Payment of interest $ 30,000 12,000 7,000 22,000 Cash sales 38,000 15,000 Gain on sale of land 4,000 5,000 Acquisition of land with cash 29,000 Payment of accounts