The accounting records of ez company provided the data below.

net income $57,600
depreciation expense 10,600
increase in inventory 3,300
decrease in salaries payable 2,280
decrease in accounts receivable 4,400
amortization of patent 780
amortization of premium on bonds 4,160
increase in accounts payable 7,600
cash dividends 16,000

prepare a reconciliation of net income to net cash flows from operating activities.

For each example identify the most appropriate ctso

Frost corporation incurred the following transactions during its first year of operations. (assume all transactions involve cash.) 1) acquired $1,900 of capital from the owners. 2) purchased $435 of direct raw materials. 3) used $290 of these direct raw materials in the production process. 4) paid production workers $490 cash. 5) paid $290 for manufacturing overhead (applied and actual overhead are the same). 6) started and completed 250 units of inventory. 7) sold 140 units at a price of $6 each. 8) paid $130 for selling and administrative expenses. the amount of raw material inventory on the balance sheet at the end of the accounting period would be:

Which of the following is not one of the four principles of bottleneck management? a. increasing capacity at non-bottleneck stations is a mirageb. lost time at the bottleneck is lost system capacity.c. release work orders to the system at the bottleneck's capacity pace.d. increased bottleneck capacity is increased system capacity.e. bottlenecks should be moved to the end of the system process.