Analysis of sales (the independent variable) to cash flows (the dependent variable) data for linear regression produces an intercept of -$34,085 and a slope of 0.1932. If sales were $400,000 last period and are $600,000 in the current period, what is the net cash flow forecast for the current period?

a. $4,555

b. $62,515

c. $81,835

d. $109,335

8) A receipts schedule for a receipts and disbursements forecast should include all of the following in its projections EXCEPT

a. proceeds from an expected, one-time asset sale.

b. revenue from sale of five-year service contracts.

c. customer payments on accounts receivable.

d. interest and dividends to be received from investments.