Newton Corporation Reported an Increase in Inventory of $85,000

question 109

Multiple Choice

Newton Corporation reported an increase in inventory of $85,000.The cost of goods sold for the year was $170,000.There was also a $4000 decrease in accounts payable from the beginning of the year to the end of the year.What is Newton's cash payment to suppliers for inventory?

• A)$174,000
• B)$251,000
• C)$255,000
• D)$259,000

---

Definitions:

Figure and Ground

A principle in gestalt psychology that refers to the tendency of the perceptual system to simplify a scene into the main object that we focus on (figure) and everything else that forms the background (ground).

Gestalt Principle

A psychological theory suggesting that individuals perceive objects as whole systems rather than the sum of their parts.

Proximity

The state or condition of being close or near; in psychology, it often refers to how physically close people are to each other, which can influence relationships and social interactions.

Gestalt Psychology

A theory of mind that emphasizes the human ability to perceive patterns and wholes in complex data rather than just individual components.