Answers
a Collections from customers b Payments for other operating expenses c Payment of cash dividends S S S 23,996 3,577 626 609 23,984 24,593 597 23,996 Working Notes : a Collections from Customers Opening balance of Accounts Receivables $ Add: Sales $ $ Less: Closing balance of Accounts Receivables $ $ b Payments for other operating expenses Other Operating expenses $ Add: Opening balance of Accured Liabilities $ $ Closing balance of Accured Liabilities $ $ c Dividends paid Opening balance of Retained Earnings $ Add: Net Income $ $ Less: Closing balance of Retained Earnings $ $ 3,880 639 4,519 942 3,577 3,734 1,221 4,955 4,329 626
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