In its statement of cash flows issued for the year ending september 30, berne company reported a net cash inflow from operating activities of $123,000. the following adjustments were included in the supplementary schedule reconciling cash flow from operating activities with net income:
depreciation $38,000
increase in net accounts receivable 31,000
decrease in inventory 27,000
increase in accounts payable 48,000
increase in interest payable 12,000
net income is
a. $41,000
b. $29,000
c. $79,000
d. $217,000

Juanita and sam attend a beach party and notice that the local beach appears to have a great deal more trash washed up on shore than it did when they were young. the water doesn't appear nearly as clear, and there seems to be less evidence of small water creatures living in the shallows. an afternoon at the local library convinces them that one major cause is the new factory nearby. after some discussion, they decide their next step should be identifying the cause of the changes identifying the problem picketing the guilty factory lobbying their elected representatives to complain about the problem talking to a local environmental group about solutions