Operating Cash Flows $($Direct Method$)$

Calculate the cash flow for each of the following cases.

a$.$ Cash paid for rent:

Note: Do not use a negative sign.

Cash of $\backslash$$

b$.$ Cash received as interest:

Note: Do not use a negative sign.

Cash of $\backslash (\backslash$$ $\backslash )$ c$.$ Cash paid for merchandise purchased:

$\backslash$begin$\{$tabular$\}\{|$l$|$r$|\}$

$\backslash$hline Cost of goods sold & $\backslash (\backslash$$ $87,000\backslash )\backslash \backslash$

$\backslash$hline Inventory, beginning year & $19,000\backslash \backslash$

$\backslash$hline Inventory, end of year & $23,000\backslash \backslash$

$\backslash$hline Accounts payable, beginning year & $11,000\backslash \backslash$

$\backslash$hline Accounts payable, end of year & $8,000\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$

Note: Do not use a negative sign.

Cash $\backslash (\backslash$mid $\backslash )$ of $\backslash (\backslash$$ $\backslash )$