Reported Net Income for ABC for 2013 Was $20,000 The Statement of Cash Flows, Indirect Method, Would Report Cash

Reported net income for ABC for 2013 was $20,000. Additional information is as follows: $\begin{array}{|l|l|l|}\hline \text { (a) Expenditures for capital assets } & \$ 6,000 & \\\hline \text { (b) Depreciation of capital assets } & 2,000 & \\\hline \text { (c) Cash dividends declared and paid on common shares } & & 900 \\\hline \text { (d) Net increase in accounts payable } & & 400 \\\hline \text { (e) Net decrease in inventory } && 200 \\\hline \text { (f) Amortization of goodwill } && 70 \\\hline \text { (g) Decrease in accrued wages payable } && 30 \\\hline \text { (h) Loss on sale of capital asset (book value } \$ 2,500) && 500 \\\hline \text { (i) Increase in accounts receivable } && 3,000 \\\hline \text { (j) Increase in prepaid insurance } & &130 \\\hline\end{array}$ The Statement of Cash Flows, indirect method, would report cash flow from operations of
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