financial accounting math homework: can anyone check?

[chaser]

1. Journalize the following transactions and omit the explanations.

The corporation had sales of $45,000, of which $35,000 were on account on April 20.

MY ANSWER: SOMEONE PLEASE CHECK

Depreciation Expenses-----10000
Accumulated Depreciation--------10000
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2. The following information was made available from the

income statement and balance sheet of Lauren Company.​

Item -----------------------12/31/10--------12/31/09

Accounts Receivable----------$53,400-----------58,600
Accounts Payable--------------35,600-----------32,700
Merchandise Inventory---------85,000-----------79,000
Sales (2010)------------------243,000
Interest Revenue (2010)--------5,600
Dividend Revenue (2010)--------1,200
Tax Expense (2010)------------12,300
Salaries Expense (2010)---------28,000
COGS (2010)-------------------65,000
Interest Expense (2010)---------3,600
Operating Expenses-------------28,500

Complete the cash flow from operating activities section forLauren Company using the direct method for the year ended
December 31, 2010.

MY ANSWER: SOMEONE PLEASE CHECK IF CORRECT

Cash Flow Statement
Cash flows from (used in) operating activities
Cash receipts from customers	248,200
Cash paid to suppliers	-3,000
Cash paid to employees	-28,000
Cash Paid for Operating Expenses	-28,500
Interest paid	-3,600
Income taxes paid	-12,300
Net cash flows from operating activities	172,800
Cash receipts from customers:
Net sales per the income statement	243000
Plus beginning balance in accounts receivable	58600
Minus ending balance in accounts receivable	53400
Equals cash receipts from customers	248200
Cash payments for inventory:
Ending inventory	85000
Minus beginning inventory	79000
Plus beginning balance in accounts payable to vendors	32700
Minus ending balance in accounts payable to vendors	35700
Equals cash payments for inventory	3000
Cash paid to employees:
Salaries and wages per the income statement	28000
Plus beginning balance in salaries and wages payable
Minus ending balance in salaries and wages payable
Equals cash paid to employees	28000
Cash paid for operating expenses:
Operating expenses per the income statement	28500
Minus depreciation expenses
Plus increase or minus decrease in prepaid expenses
Plus decrease or minus increase in accrued expenses
Equals cash paid for operating expenses	28500
Taxes paid:
Tax expense per the income statement	12300
Plus beginning balance in taxes payable
Minus ending balance in taxes payable
Equals taxes paid	12300
Interest paid:
Interest expense per the income statement	3600
Plus beginning balance in interest payable
Minus ending balance in interest payable
Equals interest paid	3600

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