The comparative balance sheets of Barry Company, for Years 1 and 2 ended December 31, appear below in condensed form.   Year 2 Year 1 Cash $ 72,000    $42,500    Accounts Receivable (net) 61,000    70,200    Inventories 121,000    105,000    Investments - 100,000    Equipment 515,000    425,000    Accumulated Depreciation—Equipment (153,000)    (175,000)      $616,000    $567,700          Accounts Payable $ 59,750    $47,250    Bonds Payable - 75,000    Common Stock, $20 par 375,000    325,000    Premium on Common Stock 50,000    25,000    Retained Earnings 131,250    95,450      $616,000    $567,700      Additional data for the current year are as follows: (a)   Net income, $75,800. (b)   Depreciation reported on income statement, $38,000. (c)   Fully depreciated equipment costing $60,000 was scrapped, no salvage, and equipment was purchased for $150,000. (d)   Bonds payable for $75,000 were retired by payment at their face amount. (e)   2,500 shares of common stock were issued at $30 for cash. (f)   Cash dividends declared and paid, $40,000. (g)   Investments of $100,000 were sold for $125,000.   Prepare a statement of cash flows using the indirect method. Use the minus sign to indicate cash out flows, cash payments, decreases in cash, or any negative adjustments.

Privett Company Line Item Description Amount Accounts payable $27,815 Accounts receivable 70,978 Accrued liabilities 6,525 Cash 22,970 Intangible assets 43,640 Inventory 74,446 Long-term investments 100,209 Long-term liabilities 78,528 Marketable securities 34,768 Notes payable (short-term) 25,264 Prepaid expenses 2,065 Property, plant, and equipment 646,687 Based on the data for Privett Company, what is the amount of working capital? a. $205,227 b. $995,763 c. $128,716 d. $145,623

Financial data for Joel de Paris, Inc., for last year follow:   Joel de Paris, Inc.Balance Sheet   BeginningBalance   EndingBalance Assets Cash $ 129,000   $ 137,000   Accounts receivable   336,000     477,000   Inventory   580,000     488,000   Plant and equipment, net   875,000     858,000   Investment in Buisson, S.A.   406,000     431,000   Land (undeveloped)   252,000     251,000   Total assets $ 2,578,000   $ 2,642,000   Liabilities and Stockholders' Equity Accounts payable $ 387,000   $ 331,000   Long-term debt   1,039,000     1,039,000   Stockholders' equity   1,152,000     1,272,000   Total liabilities and stockholders' equity $ 2,578,000   $ 2,642,000       Joel de Paris, Inc.Income Statement   Sales         $ 4,850,000   Operating expenses           4,122,500   Net operating income           727,500   Interest and taxes:               Interest expense $ 121,000           Tax expense   208,000       329,000   Net income…

Changes in Current Operating Assets and Liabilities Blue Circle Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $20,300 $25,000 Inventory 85,100 76,000 Accounts payable 18,100 22,100 Dividends payable 24,000 23,000 Adjust net income of $104,000 for changes in operating assets and liabilities to arrive at net cash flows from operating activities.