The following are independent cases.
a. During a recent year, General Mills delivered breakfast cereal to customers who paid or promised to pay amounts totaling $10,506 million. During the same period, General Mills collected $6,375 million in cash from its customers.
b. During a recent year, Microsoft delivered software to customers who paid or promised to pay amounts totaling $32.2 billion. During the same period, Microsoft collected $25.4 billion in cash from its customers.
Required:
1. Indicate which of the two amounts will be shown on General Mills' cash flow statement.
2. Indicate which of the two amounts will be shown on Microsoft's cash flow statement.