Cash and cash equivalents, Dec. 31 prior year-end $37,000 Cash and cash equivalents, Dec. 31 current year-end 104,044
Cash received as interest 3,700
Cash paid for salaries 107,300
Bonds payable retired by issuing common stock (no gain or loss on retirement) 140,000
Cash paid to retire long-term notes payable 185,000
Cash received from sale of equipment 90,650
Cash received in exchange for six-month note payable 37,000
Land purchased by issuing long-term note payable 81,200
Cash paid for store equipment 35,150 Cash dividends paid 22,200
Cash paid for other expenses 59,200
Cash received from customers 717,800
Cash paid for inventory 373,256

Required:
Use the above information about Ferron Company to prepare a complete statement of cash flows (direct method) for the current year ended December 31.

In the second column, determine if penguin patties are a complement to or a substitute for each of the goods listed. finally, complete the final column by indicating which good you should recommend marketing with penguin patties.

Captain john's yachts, inc., located in fort lauderdale, florida, rents three types of ocean-going boats: sailboats, cabin cruisers, and captain john's favorite, the luxury yachts. captain john advertises his boats with his famous "you rent"we pilot" slogan, which means that the company supplies the captain and crew for each rented boat. each rented boat has one captain, of course, but the crew sizes (deck hands, galley hands, etc.) differ. the crew requirements, in addition to a captain, are one for sailboats, two for cabin cruisers, and three for yachts. ten employees are captains, and an additional 18 employees fill the various crew positions. currently, captain john has rental requests for all his boats: four sailboats, eight cabin cruisers, and three luxury yachts. if captain john's daily profit contribution is $50 for sailboats, $70 for cruisers, and $100 for luxury yachts, how many boats of each type should he rent?

What two elements normally must exist before a person can be held liable for a crime