Answer and Explanation:
The computation is shown below:
Sales
($28,000 + $3,000)  $31,000
Less: Cost of goods sold  ($13,000 + $2,000 - $3,000)  -$12,000
Operating expenses($9,000 - $2,000)  -$7,000
Depreciation expense	-$4,000
Income tax expense  ($4,000 + $1,000)  -$5,000
Amortization expense	-$1,000
Gain on sale of equipment $2,000
Net income	$4,000
2.  
Net income $4,000
Add:  
Depreciation $4,000
Write-off of intangibles $1,000
Less:  
Gain on sale of equipment	-$2,000
Cash flow before working capital changes  $7,000
Increase in accounts receivable	-$3,000
Increase in inventory	-$3000
Increase in accounts payable	$2000
Decrease in accrued payable	-$2000
Increase in deferred income taxes payable $1,000
Net Cash from Operations	$2,000