Operating expenses other than depreciation for the year were $301,000. Accrued expenses decreased by $33,000 during the year. Cash payments for operating expenses to be reported on the statement of cash flows using the direct method would be a.operating expenses other than depreciation, or $301,000.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Operating expenses other than depreciation for the year were $301,000. Accrued expenses decreased by $33,000 during the year. Cash payments for operating expenses to be reported on the statement of cash flows using the direct method would be
a.operating expenses other than depreciation, or $301,000.
 
b.operating expenses other than depreciation minus any decrease in current liabilities, or $301,000 – $33,000 = $268,000.
 
c.operating expenses other than depreciation plus any decrease in current liabilities or minus an increase in current liabilities, or $301,000 + $33,000 = $334,000.
 
d.accrued expenses of $33,000.
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