What is the change in cash?

(a) ($3,000)

(b) $3,000

(c) $2,000

(d) ($2,000)

The following information is available for Jacqui’s Jewelry and Gift Store:

Transcribed Image Text:

Net income Depreciation expense Increase in deferred tax liabilities Decrease in accounts receivable Increase in inventories Decrease in accounts payable Increase in accrued liabilities $ 5,000 2,500 500 2,000 9,000 5,000 1,000 Increase in property and equipment 14,000 Increase in short-term notes payable 19,000 Decrease in long-term bonds payable 4,000