ACCOUNTING SYSTEMS, INTERNAL CONTROL,

Positive cash flow potential $225 million. That is, a lower average inventory amount would have required less cash than actually was required. Appendix Ex. 6–18. $507,000 ($780,000 × 65%) Appendix Ex. 6–19. $380,000 ($475,000 × 80%) Appendix Ex. 6–20. $648,000 ($900,000 × 72%) Appendix Ex. 6–21 ................
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