The changes in each balance sheet account for Carver Corporation during the year just completed are as follows:

	Increase			Decrease
Cash and cash equivalents	$	3,300
Accounts receivable	$	5,350
Inventory				$	6,360
Prepaid expenses	$	3,150
Long-term investments				$	18,190
Property, plant, and equipment	$	11,550
Accumulated depreciation	$	9,540
Accounts payable				$	8,560
Accrued liabilities	$	5,500
Bonds Payable				$	13,080
Common Stock	$	3,180
Retained Earnings	$	18,640

Carver Corporation's income statement for the year just ended shows the following:

Income Statement
Sales	$	381,500
Cost of goods sold		193,800
Gross margin		187,700
Selling and administrative expense		169,060
Net income	$	18,640

The company did not dispose of any property, plant, and equipment, buy any long-term investments, issue any bonds payable, or repurchase any of its own common stock during the year. Carver Corporation uses the direct method to construct its statement of cash flows.

Required:

a. Determine the sales adjusted to the cash basis.

b. Determine the cost of goods sold adjusted to the cash basis.

c. Determine the selling and administrative expenses adjusted to a cash basis.

d. Determine the net cash provided by (used in) operating activities. (Negative amounts should be indicated by a minus sign.)

e. Determine the net cash provided by (used in) investing activities. (Negative amounts should be indicated by a minus sign.)

f. Determine the net cash provided by (used in) financing activities. (Negative amounts should be indicated by a minus sign.)

a.Adjusted sales

b.Adjusted cost of goods sold

c.Adjusted selling and administrative expenses

d.Net cash provided by (used in) operating activities

e.Net cash provided by (used in) investing activities

f.Net cash provided by (used in) financing activities