1) The records of Antique Accents showed sales revenue of $795,000 on the income statement and a change in the balance of accounts receivable and unearned revenue. To demonstrate the effect of changes on cash, five independent cases are used. Complete the following tabulation for each independent case. Round your final answer to the nearest whole number.

case	Sales revenue	account receivable increase(decrease)	unearned revenue increase (decrease)	cash received from sales
a	795000	77000	(9000)	?
b	795000	(75000)	(6000)	?
c	795000	75000	41000	?
d	795000	(64000)	38000	?
e	795000	87000	(43000)	?

2)

a) Below is a list of accounts. Check the accounts which should be classified as cash or cash equivalents.

Account Balance

Sales 13,000

Common shares 16,000

Cash on deposit 8,000

Short-term money market certificates 14,000

Travel advances to employees classified as a receivable 15,000

Depreciation expense, equipment 4,000

Petty cash 600

b) And determine the amount of cash and cash equivalents held by Swan Furnace Cleaners. Please make sure your final answer(s) are accurate to the nearest whole number.

Total cash and cash equivalents = $