Jump company uses the direct method to prepare its statement of cash flows. refer to the following information reported for 2017: cost of goods sold, $153,000 merchandise inventory, beginningbalance, $28,000 merchandise inventory, ending balance, $60,000 accounts payable, beginning balance, $8,100 accounts payable, ending balance, $5,100 operating expenses, $27,000 accruedliabilities, beginning balance, $2,900 accrued liabilities, ending balance, $6,000 use the direct method to compute the cash paid to suppliers. (accrued liabilities relate to operatingexpenses.)

a. $188,000
b. $164,100
c. $163,900
d. $211,900

A. $188,000

Explanation:

We know that

Cost of goods sold = Opening inventory + Purchase - ending inventory

where,  

The cost of goods sold is $153,000

And the opening stock and ending stock would be $28,000 and $60,000 respectively

So, the purchase amount would be

$153,000 = $28,000 + Purchase - $60,000

$153,000 = -$32,000 + Purchase

So, the purchase = $185,000

And,  

The cash payment to supplier = Beginning Account payable + Purchase - Ending account payable  

So, the cash payment would be

= $8,100 + $185,000 - $5,100

= $188,000

being suspected of supplying drugs means you are much more likely to be charged. the amount of drugs found on you, and whether you have a criminal record, will be taken into account when a punishment is being decided.

decisions to prosecute are taken by the public prosecution service. the maximum sentences for intent to supply drugs are:

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