In 20X2, the W D Company Reported the Following Increases

question 138

Essay

In 20X2, The W D Company reported the following increases or decreases in current assets and current liabilities. Identify whether each of these increases or decreases caused cash to increase or decrease. Show increases with a (+) in front of the amount and decreases with a (-) in front of the amount in the column labelled cash effect. $$\begin{array} { | l | l | l | } \hline \text { Changes in current assets and liabilities } &\\\hline \text { Account } & \text { Account Balance Change } & \text { Cash Effect } ( + / - ) \\\hline \text { Receivables - CA } & \text { Decrease \$366 } & 1 . \\\hline \text { Inventories - CA } & \text { Decrease \$103 } & 2 . \\\hline \text { Film and television costs - CA } & \text { Increase \$848 } & 3 . \\\hline \text { Trade payables - CL } & \text { Decrease \$179 } &4 . \\\hline \text { Current portion of borrowings - CL } & \text { Increase \$292 } & 5 . \\\hline \text { Unearned royalties - CL } & \text { Increase \$69 }&6. \\\hline\end{array}$$

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Definitions:

Diaphragm

A barrier method of contraception that is placed inside the vagina to cover the cervix and prevent sperm from entering the uterus.

Oral Contraceptives

Pills taken orally to inhibit fertility, typically by preventing ovulation or by altering conditions in the uterus.

Vaginal Rings

Flexible, doughnut-shaped rings placed inside the vagina to deliver hormones for contraception or to address hormonal imbalances.

Cervical Caps

Cervical caps are contraceptive devices that fit over the cervix to prevent sperm from entering the uterus, thereby preventing pregnancy.