Format of a cash flow statement-direct method
Arrange the following information to complete the statement of cash flows for Olympia, Inc. Place parentheses around those dollar amounts representing cash outlays.
Purchases of marketable securities Proceeds from sales of marketable securities Interest and dividends received Interest paid Taxes paid Dividends paid Proceeds from short-term borrowing Payments to settle short-term debts (principal repaid) Cash received from customers Cash paid to suppliers and employees Proceeds from issuing capital stock Purchases of plant assets Proceeds from sales of plant assets Cash and cash equivalents, beginning of year $48,000$75,000$19,500$18,000$43,500$27,000$31,500$36,000$681,000$531,000$118,500$201,000$58,500$73,500 
Appreciate the significance of agency law for business operations and contracts.
Distinguish the concept of authority and its different forms in an agency relationship.
Understand the role and effects of geometric tolerancing in technical drawings.
Recognize the geometric characteristic symbols and their meanings.
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