32) Team Shirts, Inc. recognized $8,144 of supplies expense for the year. At the beginning of the year, the balance in Supplies was $1,625. At the end of the year, the balance was $2,035. All supplies...

32) Team Shirts, Inc. recognized $8,144 of supplies expense for the year. At the beginning of the year, the balance in Supplies was $1,625. At the end of the year, the balance was $2,035. All supplies have been paid for in cash. How is the accounting information for these items reported on the statement of cash flows using the
direct
method?

33) Team Shirts, Inc. had $12,000 of insurance expense and $1,000 of prepaid insurance at the end of the year. The cash paid for insurance was $12,800. Calculate the amount of prepaid insurance at the beginning of the year.

34) Team Shirts, Inc. had $80,000 of salaries expense and $10,000 of salary payable at the beginning of the year. The cash paid for salaries was $78,000. Calculate the amount of salary payable at the end of the year.