Here are comparative balance sheets for Migitsu Company. Prepare a statement of cash flows—indirect method. MIGITSU COMPANY
Comparative Balance Sheets December 31
Assets 2020 2019
Cash $75,000 $20,000
Accounts receivable 85,000 75,000
Inventories 172,000 192,000
Land 71,000 100,000
Equipment 262,000 200,000
Accumulated depreciation (67,000) (34,000)
Total $598,000 $553,000
Liabilities and Stockholders’ Equity Accounts payable $35,000 $52,000
Bonds payable 151,000 209,000
Common stock ($1 par) 218,000 172,000
Retained earnings 194,000 120,000
Total $598,000 $553,000
Additional information:
1. Net income for 2020 was $105,000.
2. Cash dividends of $31,000 were declared and paid.
3. Bonds payable amounting to $58,000 were redeemed for cash $58,000.
4. Common stock was issued for $46,000 cash.
5. Equipment that cost $50,000 and had a book value of $30,000 was sold for $36,000 during 2020; land was sold at cost.
What is the free cash flow for 2020?

Amanda works as an industrial designer

The cutting department of cassel company has the following production and cost data for july. production costs 1. transferred out 12,300 units. beginning work in process $0 2. started 3,900 units that are 60% materials 62,856 complete as to conversion labor 12,622 costs and 100% complete as manufacturing overhead 23,100 to materials at july 31. materials are entered at the beginning of the process. conversion costs are incurred uniformly during the process. determine the equivalent units of production for (1) materials and (2) conversion costs. materials conversion costs total equivalent units of production link to text link to text compute unit costs. (round unit costs to 2 decimal places, e. g. 2.25.) materials $ conversion costs $ link to text link to text prepare a cost reconciliation schedule. (round unit costs to 2 decimal places, e. g. 2.25 and final answers to 0 decimal places, e. g. 1,225.) cost reconciliation costs accounted for transferred out $ work in process, july 31 materials $ conversion costs total costs $

If springfield is operating at full employment who is working a. everyone b. about 96% of the workforce c. the entire work force d. the robots