A company's financial records at the end of the year included the following amounts: Cash Accounts Receivable Supplies Accounts Payable Notes Payable Retained Earnings, beginning of year Common Stock Service Revenue Wages Expense Advertising Expense Rent Expense $71,400 29,400 5,400 11,400 5,700 18,400 54,000 43,900 9,400 6,400 11,400 What is the amount of total stockholders' equity that would be reported on the Balance Sheet at the end of the year? Multiple Choice O $89,100. O $72,400. O $16,700. O $106,200. Which of the following statements is correct? Multiple Choice Cash flows are not easily manipulated because they are generated by internal transactions and do not involve external parties. Cash flows are easily manipulated because they are based on estimates. Accrual-based net income can be manipulated because it is based on estimates. Accrual-based net income is not easily manipulated because valuation for such items as bad debts and inventory are precise and based on objectively verifiable information