The following figures were taken from the 2011 and 2012 

Balance Sheet

2011 2012

Cash 30

A/R

Inventory

Supplies

PP&E

Accumulated Depreciation 

Total assets

You can make up numbers here

AP 2012 2011

Deperditon Payable

Note Payable

Common Stock

Retained earnings

Total liabilities and equity 260 

Income statement 2012

Sales 190

COGS 80

Gross Profit 110

Depreciation Expense 30

Supplies Expense 20

Admin Expenses 15

Net Income 45

(A) Assuming they were all paid for in cash, how much cash did Garance spend on supplies?

(B) How much cash did Gardner collect from customers during 2012?

(C) What was the cash paid to supplies for inventory during 2012?

(D) What was the cash expenditure for admin ex0pense during 2012?