1.- In 2016, Sigma Alimentos deferred the payment of a US $ 60mn tax. Tax authorities They determined that the payment must be made this 2021 in the month of April.

- On April 10, Sigma paid the corresponding taxes. Assuming an exchange rate of P $ 25 / USD, records the payment of the tax in accounting entries.

- What is the impact on the cash flow related to the payment of the tax? vi) As of April 9, Sigma had registered in the cash and equivalents account P $ 4.5bn, inventories for P $ 2.1bn, customers for P $ 1bn, suppliers for P $ 1.5bn, short-term CXP for P $ 280mn and a provision for taxes payable of P $ 1,400. Assuming there were no additional movements to that of the payment of taxes, calculate the acid test as of April 11, 2020.