The change in each of Kendall Corporation's balance sheet accounts last year follows: IncreaseDecreaseCash and cash equivalents$3,000    Accounts receivable$2,000    Inventory   $3,000 Prepaid Expenses$4,000    Long-term Investments   $15,000 Property, Plant and Equipment$10,000    Accumulated Depreciation$8,000    Accounts payable   $9,000 Accrued Liabilities$6,000    Bonds Payable   $13,000 Common Stock$5,000    Retained Earnings$4,000    Kendall Corporation's income statement for the year was: Sales$300,000Cost of goods sold 180,000Gross margin 120,000Selling and administrative expense 116,000Net income$4,000There were no sales or retirements of property, plant, and equipment and no dividends paid during the year. The company pays no

income taxes and it did not purchase any long-term investments, issue any bonds payable, or repurchase any of its own common stock. The net cash provided by (used in) operating activities on the statement of cash flows is determined using the direct method.Using the direct method, sales adjusted to a cash basis would be: 

A. $305,000
B. $298,000
C. $300,000
D. $302,000


Answer: B

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