Sheffield Corp. reported net income of $334000 for the year. During the year, accounts receivable increased by $24000, accounts payable decreased by $10000 and depreciation expense of $52000 was recorded. Net cash provided by operating activities for the year is

Kinc. has provided the following data for the month of may: inventories: beginning ending work in process $ 17,000 $ 12,000 finished goods $ 46,000 $ 50,000 additional information: direct materials $ 57,000 direct labor cost $ 87,000 manufacturing overhead cost incurred $ 63,000 manufacturing overhead cost applied to work in process $ 61,000 any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. the adjusted cost of goods sold that appears on the income statement for may is: