Case X: Compute cash received from customers: Sales $ 850,000 Accounts receivable, Beginning balance 60,000 Accounts receivable, Ending balance 82,800 Case Y: Compute cash paid for rent Rent expense $ 100,500 Rent payable, Beginning balance 13,400 Rent payable, Ending balance 11,524 Case Z: Compute cash paid for inventory Cost of goods sold $ 736,000 Inventory, Beginning balance 228,160 Accounts payable, Beginning balance 95,827 Inventory, Ending balance 187,091 Accounts payable, Ending balance 118,825 For each of the above three separate cases, use the information provided about the current-year operations of Sahim Company to compute the required cash flow information. Assume all purchases and sales of inventory are on credit

Prepare the operating activities section of the statement of cash flows using the direct method. (Amounts to be deducted should be indicated with a minus sign.) Statement of Cash Flows (Partial) Cash flows from operating activities