Cash flows from (used for) oper: Show Me How beginning and end of the year are as follows: \begin{tabular}{lcc} & End of Year & Beginning of Year \\ \hline Cash & $79,840 & $83,830 \\ Accounts receivable (net) & 101,240 & 103,450 \\ Inventories & 199,600 & 178,220 \\ Prepaid expenses & 11,100 & 11,820 \\ Accounts payable (merchandise creditors) & 89,180 & 93,550 \\ Salaries payable & 12,850 & 11,650 \end{tabular}