Accounts receivable arising from sales to customers amounted to $76000 and $72000 at the beginning and end of the year, respectively. income reported on the income statement for the year was $283000. exclusive of the effect of other adjustments, the cash flows from operating activities to be reported on the statement of cash flows is (a) $278000.(b) $283000.(c) $287000.(d) $211000.

You are the manager of the packaging department in a cookie factory. (obviously, the packaging employees cannot eat the cookies that are transferred in during the period.) after your employees insert cookies into colorful packages (step 1) for display on store shelves, the packages of cookies are then boxed using cardboard cartons (step 2) for shipment to stores. each unit of product is represented by a carton of packaged cookies. the packaging department began the period with 1,000 units of cookies. during the period, 5,000 units of cookies were transferred in from the baking department and 5,500 units of cookies were transferred out to the finished goods department. the number of units of cookies in the ending inventory of the packaging department equals: