Janey LtdReported the Following for 2011 The Net Cash Flow Is:
A)$380,000
B)$375,000
C)$350,000
D)$345,000

question 33

Multiple Choice

Janey Ltd.reported the following for 2011: $\begin{array} { cc }\text { Income Statement }&\text { Additional data }\\\begin{array}{lr}\text { Sales } & \$750,000 \\\text { Cost of sales } & 300,000 \\\text { Gross profit } & 450,000 \\\text { Cash operating expenses } & 750,000 \\\text { Amortization } & 25,000 \\\text { Loss on sale of land } &{15,000} \\\text { Net income } & \underline{\$ 335,000}\end{array}&\begin{array}{lr}\text { Dividends paid } & \$ 5,000 \\\text { Decrease in accounts payable } & 25,000 \\\text { Sale of land } & 100,000 \\\text { Increase in inventory } & 40,000 \\\text { Decrease in accounts receivable } & 15,000\end{array}\\\end{array}$
The net cash flow is:

• A)$380,000
• B)$375,000
• C)$350,000
• D)$345,000

Recognize the importance of managing receivables and inventory for effective cash flow management.

Understand the concept and components of the cash-to-cash cycle in business operations.

Recognize the role of financial analysis, including ratio analysis, in business decision-making.

Understand the principles of accounting systems and their importance in business management.

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Definitions:

LH

Luteinizing Hormone, a hormone produced by the anterior pituitary gland that plays a key role in regulating the reproductive system.

Female Reproductive Tract

A series of organs and structures in the female body responsible for reproduction, including the ovaries, fallopian tubes, uterus, and vagina.

Oviduct

A tube through which eggs pass from the ovaries to the uterus in females.

HCG

Human Chorionic Gonadotropin, a hormone produced during pregnancy.