Chisholm Associates uses the indirect method to prepare the operating activities section of the statement of cash flows. The following accounts and balances were drawn from the company's accounting records: Beginning Balance Ending Balance Accounts receivable $ 30,250 $ 40,300 Prepaid insurance 4,850 1,300 Accounts payable 24,250 26,100 Unearned revenue 6,650 4,100 Net income for the period was $43,000. What is the net cash flows from operating activities

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At the end of the current year, accounts receivable has a balance of $550,000; allowance for doubtful accounts has a credit balance of $5,500; and sales for the year total $2,500,000. an analysis of receivables estimates uncollectible receivables as $25,000. determine the net realizable value of accounts receivable after adjustment. (hint: determine the amount of the adjusting entry for bad debt expense and the adjusted balance of allowance of doubtful accounts.)