The following data have been taken from the budget reports of Brandon company, a merchandising company.

Purchases Sales
January $170,000 $110,000
February $170,000 $210,000
March $170,000 $250,000
April $150,000 $310,000
May $150,000 $270,000
June $130,000 $250,000

Twenty percent of purchases are paid for in cash at the time of purchase, and 40% are paid for in each of the next two months. Purchases for the previous November and December were $160,000 per month. Employee wages are 15% of sales for the month in which the sales occur. Selling and administrative expenses are 25% of the following month's sales. July sales are budgeted to be $230,000. Interest payments of $21,000 are paid quarterly in January and April. Brandon's cash disbursements for the month of April would be:

a. $278,000

b. $301,000

c. $210,000

d. $150,000

both are integral parts of a corporate balance sheet. the cash flow statement, or statement of cash flows, measures the sources of a company's cash and its uses of cash over a specific time period. the income statement measures a company's financial performance, such as revenues, expenses, profits or losses over a specific time period (in fact, it's sometimes called a statement of financial performance).

a cash flow statement shows exactly how much money a company has received and how much it has spent, traditionally over a period of one month. it captures the current operating results and changes on the balance sheet, such as increases or decreases in accounts receivable or accounts payable, and does not include noncash accounting items such as depreciation and amortization. the cash flow generally comes from revenue received as a result of business activity, but it may be augmented by funds available as a result of credit. a cash flow statement is used to determine the short-term viability and liquidity of a company, specifically how well it is positioned to pay its bills and vendors.

i would prefer to go with the news article for nate, its recent and updated and stores a lot of information