Explanation:
Q1
proceeds from disposal of equipment 12360
sales 242050
outlay:
salaries 144200
overhead cost 79310
S&A cost 51500
depreciation (2060)
Q2
interest revenue from investment 7210
sales 391400
outlay:
salaries 144200
overhead cost 103000
S&A cost 72100
depreciation (2060)
purchase of equipment 51500
interest payment 206
B
Explanation: