Friday, October 10, 2014

Honalo Corporation had net sales of $515,000 for the just completed year. Shown below are the...

Honalo Corporation had net sales of $515,000 for the just completed year. Shown below are the beginning and ending balances of various Honalo accounts:

 

 

 

Ending

Beginning

Cash

$102,000

$136,000

Accounts receivable

$254,000

$218,000

Inventory

$461,000

$527,000

Accounts payable

$77,000

$96,000

Retained earnings

$367,000

$298,000

Honalo prepares its statement of cash flows using the direct method. On its statementof cash flows, what amount should Honalo show for its net sales adjusted to a cash basis (i.e., cash received from sales)?

A) $479,000

B) $526,000

C) $545,000

D) $551,000

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