A cash-flow statement categorizes cash flows into which three general categories? Operating activities, investing activities, and financing activities. Cash accounts, bank accounts, and transfer accounts. Working capital, short-term cash flows, and long-term cash flows. Inventory, accounts receivable, and accounts payable. Question 30 Max's Restaurant has forecast sales in the second quarter of the year as follows (figures in millions): April, PHP200; May, PHP140; June, PHP100. 50 percent of sales are usually paid for in the month that they take place, 30 percent in the following month, and the final 20 percent in the month after that. Receivables at the end of December were PHP100 million. What are the forecasted collections on accounts receivable in June? PHP100 million PHP132 million PHP240 million 1 pts PHP92 million