Delphenia Co. reported data for years A and B on their financial statements. In each case below, provide the required (direct method) information.

a. Cash received from customers in year B? [1,050,000]

Year B A

Accts. Rec. 500k 560k

Unearned Revenue 200k 210k

Sales Revenue 1 Million 900k

b. Cash paid to suppliers for Inventory purchases? [(875k)]

Year B A

CGS 950k 850k

Accts. Pay. 600k 550k

Inv. 200k 225k

c. Cash paid for interest? [(1985)]

Year B A

Int. Exp. 2k 1875

Disc. On Bonds Pay. 575 600

Prem. On B.P. 180 200

Interest Pay. 210 200

d. How much cash was received on sale of Equip.? [30k]

Year B A

Equip. 875k 850k

Acc. Depr. 240k 225k

Depr. Exp. 65k 60k

Also: Equip. was purchased for 100k. Gain on sale of Equip. was 5k.

e. How much in cash dividends was paid by S Co. to noncontrolling shareholders? [567]

Year B A

MI/NCI S 5336 5020

MI in S Net Income 1550 2025

Dividends Payable (S) 1337 670