A machine with a cost of $130,000, current year depreciation expense of $17,000 and accumulated depreciation of $85,000 is sold for $40,000 cash. The amount(s) that should be reported in the operating section of the statement of cash flows is:

Options:

	$17,000.
	$4,000.
	$57,000.
	$21,000.
	$22,000.

HH Consulting & Design provided $800 of consulting work and $100 of design work to the same client. It billed the client for the total amount and is expecting to collect from the customer next month. Which of the following general journal entries will HH Consulting & Design make to record this transaction?

Options:

Design Revenue	100
Consulting Revenue	800
Accounts Receivable		900

Accounts Payable	800
Design Revenue		100
Consulting Revenue		800

Cash	900
Consulting Revenue		800
Design Revenue		100

Cash	900
Consulting Revenue		800
Design Revenue		100

Accounts Receivable	900
Consulting Revenue		800
Design Revenue		100