The income statement of booker t industries inc. for the current year ended june 30 is as follows: sales $511,000 cost of merchandise sold 290,500 gross profit $220,500 operating expenses: depreciation expense $39,200 other operating expenses 105,000 total operating expenses 144,200 income before income tax $76,300 income tax expense 21,700 net income $54,600 changes in the balances of selected accounts from the beginning to the end of the current year are as follows: increase/ decrease accounts receivable (net) $(11,760) inventories 3,920 prepaid expenses (3,780) accounts payable (merchandise creditors) (7,980) accrued expenses payable (operating expenses) 1,260 income tax payable (2,660) a. prepare the cash flows from operating activities section of the statement of cash flows, using the direct method. use the minus sign to indicate cash outflows, cash payments, decreases in cash, or any negative adjustments.

a. Prepare the Cash Flows from Operating Activities section of the statement of cash flows, using the direct method.

Net cash from operating activities2150

Explanation:

Broker T Industries  

Statement of Cash Flows  

Cash flows from operating activities  

Cash & equivalents  

Accounts receivable (net)11670

Inventory                       -3920

Prepaid Insurance                3780

Accounts Payable             -7980

Accrued expenses      1260

Income tax payable    -2660

Net cash from operating activities2150

sound is invisible, but sometimes we can feel it. when a kettle-drum is thumped with a stick that time the tight drum skin moving up and down very quickly for some time and then it pumped sound waves into the air. loudspeakers also work in a similar manner.

components of a speaker:

electromagnet

in order to translate an electrical signal into an audible sound, an electromagnet is used in looudspeakers

  suspension

suspension is used to   center the voice coil in the gap of the magnet and it exerts a restoring force to keep it there. suspension is used to limits the maximum mechanical excursion of the diaphragm and voice coil.

voice coil

voice coil is a coil of wire which is attached to the apex of a loudspeaker cone. it provides the motive force to the cone by the reaction of a magnetic field to the current passing through it.

cone

in a   loudspeaker, a   thin, semi-rigid membrane attached to the voice coil, which moves in a magnetic gap due to which it vibrates   and produced sound. it is known as diaphragm and it can also be called a cone, though not all speaker diaphragms are cone-shaped.

surround

surround is also known as front suspension. surround is used to join the cone to the chassis. together with the suspension it controls the cone excursion, and it is also used to   determine how energy which is   travelling through the cone is absorbed, and how the speaker limits when it reaches the ends of its travel.

dustcap

dustcap is used to protect the voice coil from dust and dirt. it is a part of the cone.

how speaker work

the outer part of the cone is fastened to the outer part of the loudspeaker's circular metal rim. the inner part is fixed to   voice coil that sits just in front of a permanent magnet . when loudspeaker is hooked up to a stereo, electrical signals feed through the speaker cables into the coil. it will convert the coil into an electromagnet magnet . when electricity flows back and forth in the cables, the electromagnet either repels or attract the permanent magnet. this moves the coil back and forth, and it pull and push the loudspeaker cone. like a drum skin vibrating back and forth, the moving cone pumps sounds out into the air.in this way loudspeakers works.