1. (3 points) JR, Inc reported the following for 2019 and 2020. What was the impact on cash from the change in A/R from year to year?

	2019	2020
A/R Days on Hand	35	55
Net Sales	$12,200,000	$11,500,000
Cost of Goods Sold	$6,400,000	$6,300,000

2. (6 points) Refer to the table below to complete the cash flow table provided (six highlighted answers). Enter the final CHANGE IN CASH number for your answer to this question.

	2019	2020	Cash + / -	Subtotal
Net Sales			$1,640,000
A/R (12/31)	$380,000	$420,000
CASH FROM SALES
Cost of Goods Sold			-$670,000
Inventory (12/31)	$480,000	$425,000
A/P (12/31)	$125,000	$108,000
CASH PROD COSTS
CHANGE IN CASH