Using account balances to determine cash flow from operating activities—

direct method The following account balances were available for Earles Candy Company for 2001:

During the year, $41,000 of unearned revenue was recognized as having been earned. Rent expense for the period was $8,000. Earles Candy Company maintains its books on the accrual basis.
Required Using T-accounts and the preceding information, determine the amount of cash inflow from revenue and cash outflow for rent.