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Royce Company had the following transactions during the fiscal year ended December 31, Year 2: ? Accounts receivable decreased from $115,000 on December 31, Year 1, to $100,000 on December 31, Year 2. ? Royce’s board of directors declared dividends on December 31, Year 2, of $.05 per share on the 2.8 million shares outstanding, payable to shareholders of record on January 31, Year 3. The company did not declare or pay dividends for fiscal Year 1. ? Sold a truck with a net carrying amount of $7,000 for $5,000 cash, reporting a loss of $2,000. ? Paid interest to bondholders of $780,000. ? The cash balance was $106,000 on December 31, Year 1, and $284,000 on December 31, Year 2. Royce Company uses the indirect method to prepare its Year 2 statement of cash flows. It reports a(n)