Ash Company reported cost of goods sold of $875,000 for the year. Ash has also provided the following information: Ash prepares its statement of cash flows using the indirect method

	Inventory	Accounts Payable
Balance - beginning of year	69,000	107,000
balance - end of year	83,000	92,000

What amount of cost of goods sold should Ash report as a supplement disclosure of cash flow information

• A.

  14,000

• B.

  15,000

• C.

  889,000

• D.

  904,000

• Martin Co. had net income of $110,000 during the year. Amortization expense was $15,000. The following information is available

  Accounts receivable decrease	22,000
  Stock sale loss	12,000
  Nontrade notes payable decrease	32,000
  Prepaid insurance increase	9,000
  Accounts payable decrease	17,000

  What amount should Martin report as net cash provided by operating activities in its statement of cash flows for the year?

• A.

  167,000

• B.

  101,000

• C.

  118,000

• D.

  133,000