Case X: Case Y: Case 2: Compute cash received from customers Sales Accounts receivable, Beginning balance Accounts receivable, Ending balance. Compute cash paid for rent Rent expense Rent payable, Beginning balance Rent payable, Ending balance Compute cash paid for inventory Cost of goods sold Inventory, Beginning balance Accounts payable, Beginning balance Inventory, Ending balance. Accounts payable, Ending balance $830,000 44,000 60,720 $ 133,800 9,900 8,712 $ 664,000 205,840 86,453 168,789 107,202