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CALCULATOR FULL SCRE GNMENT RESOURCES Exercise 23-9 Windsor Corp. uses the direct method to prepare its statement of cash flows. Windsor trial balances at December 31, 2017 and 2016. are as follows pter 23 nforcement Activities xercise 231 xercise 23 December 31 2016 Debits Cash Accounts receivable Inventory Property, plant, & equipment Unamortized bond discount Cost of goods sold Selling expenses General and administrative expenses Interest expense Income tax expense 2017 $34,600 $31,700 32,600 view Score view Results by Study iective 31,30046,600 94,700 99,700 4,500 250,100 378,000 140,600 171,400 152,200 2,700 20,200 60,600 $755,700 $973,200 137,700 4,400 Credits Allowance for doubtful accounts Accumulated depreciation-plant assets Accounts payable Income taxes payable Deferred tax liability $1,000 14,900 $1,300 16,400 24,90015,400 21,100 29,100 4,600 5,300