-21 ed The Sun Company sales for 2013 totaled $145000 and purchases totaled $64000 Selected January 1, 2013, balances were accounts receivable $15000, inventory, 512000, and accounts payable, 511000, December 31, 2013, balances were accounts receivable, $12000, inventory, $10000 and accounts payable, 54000 Net cash flows from these activities were out