Asked by mary

XYZ Manufacturing, Inc., located in Centervale, uses the calendar year and the cash method of accounting.

On December 31, 2010, XYZ made the following cash payments:
•$100,000 for a two-year office lease beginning on February 1, 2011

•$58,000 of inventory items held for sale to customers

•$21,800 to purchase new manufacturing equipment, which was delivered and set up on January 15, 2011

•$10,000 compensation to the company's auditors who spent three weeks in January 2011 analyzing XYZ's internal control system, as a part of the annual audit

•$30,500 property tax paid to the local government for the first six months of 2011

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