Tripp Company reported $20,000 in net income and had non-cash expenses including $3,000 in depreciation. Cash flow from operating activities was $28,000, which included a $2,000 increase in accounts receivable but a $4,000 increase in accounts payable and $3,000 decrease in inventory. Cash flow from investing activities was $6,000 from the sale of equipment. Cash flow from financing activities was -$2,000 due to a payment of dividends.