The following information was reported by three companies. When completing the requirements, assume that any and all purchases on account are for inventory.

	Aztec Corporation				Bikes Unlimited				Campus Cycles
Cost of goods sold	$	239			$	239			$	382
Inventory purchases from suppliers made using cash		280				0				232
Inventory purchases from suppliers made on account		0				216				280
Cash payments to suppliers on account		0				176				176
Beginning inventory		116				116				216
Ending inventory		157				157				282
Beginning accounts payable		0				96				96
Ending accounts payable		0				200				136

Required: 1. What amount did each company deduct on the income statement related to inventory? 2. What total amount did each company pay out in cash during the period related to inventory purchased with cash and on account? 3. By what amount do your answers in requirements 1 and 2 differ for each company? (Any negative amounts should be indicated with a minus sign.) 4. By what amount did each companys inventory increase (decrease)? By what amount did each companys accounts payable increase (decrease)? 5. Using the indirect method of presentation, what amount(s) must each company add (deduct) from net income to convert from accrual to cash basis? (Any negative amounts should be indicated with a minus sign.)