a. A firm reports earnings of $735 million and cash flow from operations of $1,623 million. What was the dollar amount of accruals listed in the cash flow statement?

b. A firm with no net debt reports cash flow from operations of $4,219 million in its cash flow statement after adding $1,389 million in accruals to earnings. It reported cash investments in operations of $2,612 million. What was the firm's free cash flow and earnings for the period?

c. A firm reported revenues of$623 million on its income statement. Accounts receivable at the beginning of the year were $281 million and $312 million at the end of the year. How much cash was received from customers?

d. A firm paid $128 million in income taxes during a year. Income taxes payable at the beginning of the year were $67 million and $23 million at the end of the year. There were no deferred taxes. What was the income tax expense on its income statement for the year?