The necessary adjustment to the sales amount shown on the income statement to arrive at cash collections from customers is:

		subtract the change in accounts receivable
		none of the above
		add the total amount of orders not yet shipped
		add all the change in purchases

The necessary adjustment(s) to the cost of goods sold amount shown on the income statement to arrive at cash paid to suppliers is(are):

	a.	subtract the change in accounts payables
	b.	add the change in inventories
	c.	subtract the change in inventories
	d.	a and b
	e.	a and c