For each of the following independent cases,use the information provided to calculate the missing cash inflow or cash outflow using the direct method. 
Definitions:
Interest
The cost of borrowing money, typically expressed as an annual percentage of the principal amount.
Allowance Method
An accounting technique used to account for accounts receivable that a company does not expect to collect fully, thereby creating an allowance for doubtful accounts.
Perpetual Inventory System
An inventory accounting method that instantly records inventory sales or purchases using computerized point-of-sale systems and enterprise asset management software.
Accounts Receivable
This refers to the money owed to a company by its customers for goods or services that have been delivered or used but not yet paid for.
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