(A). Which one of the following is a cash inflow, ignoring any tax effects.

Select one:

a.

a decrease in accounts receivable

b.

an increase in fixed assets

c.

an increase in inventory

d.

a decrease in accounts payable

e.

none of the items here generates a cash inflow

f.

depreciation expense

(B).

Your firm posted the following results for the years 2039 and 2040 (yes, quite a few years from now). What amount will appear for Retained Earnings on your firm's balance sheet as of year-end 2040? Note that some items might not be needed. Answer to the nearest dollar. Do not include the $ sign in your answer.

Cost of Goods Sold for 2040	341,000
Current Assets as of 2040 year-end	209,000
Depreciation for 2040	51,000
Dividends to shareholders for 2040	34,000
Inventory as of 2039 year-end	70,000
Inventory as of 2040 year-end	75,000
Net Income for 2039	73,000
Net Income for 2040	97,000
Retained Earnings as of 2039 year-end	570,000
Sales for 2039	873,000
Sales for 2040	898,000
Taxes (% of taxable income)	29%
Total Assets as of 2040 year-end	930,000