The following information is taken from the 2022 general ledger of Sunland Company. Rent Rent expense $ 51,000
Prepaid rent, January 1 10,030
Prepaid rent, December 31 12,580
Salaries Salaries and wages expense $ 91,800
Salaries and wages payable, January 1 3,400
Salaries and wages payable, December 31 13,600
Sales Sales revenue $272,000
Accounts receivable, January 1 27,200
Accounts receivable, December 31 11,900
In each case, compute the amount that should be reported in the operating activities section of the statement of cash flows under the direct method.
Cash payments for rent
Cash payments for salaries
Cash receipts from customers

Salge inc. bases its manufacturing overhead budget on budgeted direct labor-hours. the variable overhead rate is $8.10 per direct labor-hour. the company's budgeted fixed manufacturing overhead is $74,730 per month, which includes depreciation of $20,670. all other fixed manufacturing overhead costs represent current cash flows. the direct labor budget indicates that 5,300 direct labor-hours will be required in september. the company recomputes its predetermined overhead rate every month. the predetermined overhead rate for september should be:

For each of the following cases determine the ending balance in the inventory account. (hint: first, determine the total cost of inventory available for sale. next, subtract the cost of the inventory sold to arrive at the ending balance.)a. jill’s dress shop had a beginning balance in its inventory account of $40,000. during the accounting period jill’s purchased $75,000 of inventory, returned $5,000 of inventory, and obtained $750 of purchases discounts. jill’s incurred $1,000 of transportation-in cost and $600 of transportation-out cost. salaries of sales personnel amounted to $31,000. administrative expenses amounted to $35,600. cost of goods sold amounted to $82,300.b. ken’s bait shop had a beginning balance in its inventory account of $8,000. during the accounting period ken’s purchased $36,900 of inventory, obtained $1,200 of purchases allowances, and received $360 of purchases discounts. sales discounts amounted to $640. ken’s incurred $900 of transportation-in cost and $260 of transportation-out cost. selling and administrative cost amounted to $12,300. cost of goods sold amounted to $33,900.a& b. cost of goods avaliable for sale? ending inventory?

Of the four types of discharge, firing a. results from an employee's poor performance⎯that is, from his or her failure to fulfill expectations.b. is for-cause dismissal⎯the result of employee theft, gross insubordination, release of proprietary information, and so on.c. usually refers to the temporary unemployment experienced by hourly employees and implies that they are "subject to recall."d. designates the permanent elimination of a job as a result of workforce reduction, plant closing, or departmental consolidation.