the data below were provided by the accounting records of marshall company. net income (accrual basis) $15,000 depreciation expense 1,800 increase in salaries payable 300 increase in trade accounts receivable 540 decrease in merchandise inventory 690 amortization of patent 60 decrease in long-term liabilities 3,000 sale of capital stock for cash 7,500 amortization of discount on bonds payable 90