$4$A

During $20$X$4,$ Kamas Company had a total Cost of Goods Sold of $$500,000$ and total Sales of $$600,000.$ The beginning and ending balances in the accounts PAYABLE account are respectively $$60,000$ and $$100,000.$ The beginning and ending balances in the inventory account are $$120,000$ and $$135,000,$ respectively. The beginning and ending balances in the accounts RECEIVABLE account are respectively $$100,000$ and $$77,000.$

Compute the amount of cash paid for inventory during $20$X$4.$

A $$475,000$

B $$555,000$

C $$525,000$

D $$577,000$

$4$B

Garland Company$$s financial statements show a net income of $$243,000.$ The following items also appear in Garland$$s financial statements.

Depreciation expense: $$55,000$

Accounts receivable decrease: $$60,000$

Prepaid rent increase: $$40,000$

Accounts payable decrease: $$45,000$

What is Garland$$s net cash flow from operating activities?

A $$363,000$

B $$233,000$

C $$273,000$

D $$353,000$

E $$243,000$