Companies can use a spreadsheet to complete the statement of cash flows. Each item that follows is recorded in the transaction analysis columns of the spreadsheet. Net income
Increases in current assets (other than Cash)
Decreases in current liabilities
Cash payment for the acquisition of plant assets
Cash receipt from the issuance of common stock
Depreciation expense
Identify each as being recorded by a Debit or Credit in the statement of cash flows section of the spreadsheet.

Wilmington company has two manufacturing departments--assembly and fabrication. it considers all of its manufacturing overhead costs to be fixed costs. the first set of data that is shown below is based on estimates from the beginning of the year. the second set of data relates to one particular job completed during the year--job bravo. estimated data assembly fabrication total manufacturing overhead costs $ 6,720,000 $ 7,280,000 $ 14,000,000 direct labor-hours 140,000 84,000 224,000 machine-hours 56,000 280,000 336,000 job bravo assembly fabrication total direct labor-hours 29 21 50 machine-hours 21 24 45 required: 1. if wilmington used a plantwide predetermined overhead rate based on direct labor-hours, how much manufacturing overhead would be applied to job bravo