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Los casos independientes se enumeran a continuacin que incluyen todos los elementos relevantes para las actividades operativas: Caso A Caso B Caso C Ingresos por

Los casos independientes se enumeran a continuacin que incluyen todos los elementos relevantes para las actividades operativas:

Caso A Caso B Caso C Ingresos por ventas $ 59 000 $ 49 000 $ 100 000 Costo de los bienes vendidos 32,000 23,000 74,700 Gasto de depreciacin 11,600 1,400 27,600 Gasto en sueldos y salarios 4.400 12.400 7.400 Utilidad neta 11,000 12,200 (9,700 ) Aumento (disminucin) de cuentas por cobrar (1,100) 3,400 2,400 Aumento (disminucin) de inventario 1,400 0 (2,400 ) Aumento (disminucin) de cuentas por pagar 0 1,900 (1,100 ) Aumento (disminucin) de sueldos y salarios por pagar 1.200 (1.400 ) 1.100

Calcule los flujos de efectivo de las actividades operativas utilizando el mtodo directo. (Las cantidades a deducir deben indicarse con un signo menos).

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