The following information is available for Blossom Company for the year ended December 31, 2020. Beginning cash balance $ 47,610 Accounts payable decrease 3,915 Depreciation expense 171,396 Accounts receivable increase 8,676 Inventory increase 11,638 Net income 300,578 Cash received for sale of land at book value 37,030 Cash dividends paid 12,696 Income taxes payable increase 4,973 Cash used to purchase building 305,762 Cash used to purchase treasury stock 27,508 Cash received from issuing bonds 211,600 Prepare a statement of cash flows using the indirect method

          Blossom Company     Statement of Cash Flows

                    December 31, 2020

Cash flow from operating activities

Net income                                                              $300,578

Adjustments to reconcile net income:                   $159,970

Depreciation expense $171,396- Accounts receivable increase ($8,676) - Inventory increase ($11,638) Accounts payable decrease $3,915 Income taxes payable increase 4,973

                                                                                                   

Net cash provided from operating activities          $460,548

Cash flow from investing activities

Sale of land at book value                                         $37,030

- Purchase of building                                            ($305,762)

                                                                                                 

Net cash flow from investing activities                 ($268,732)

Cash flow from financing activities

Issuance of bonds                                                    $211,600

- Purchase of treasury stock                                  ($27,508)

- Dividends paid                                                      ($12,696)

                                                                                               

Net cash flow from financing activities                  $171,396

Net increase in cash during the year                    $363,212

Beginning cash balance                                          $47,610

Cash balance at December 31, 2020                   $410,822

Number of units possible in S are 4.

Explanation:

Given S is a set of complex number of the form where a and b are integers.

is a unit if exists such that .

To find:

Number of units possible = ?

Solution:

Given that:

Taking modulus both sides:

Using the property that modulus of product of two complex numbers is equal to their individual modulus multiplied.

i.e.

So,

......... (1)

Let

Then modulus of z is  

Given that a and b are integers, so the equation (1) can be true only when (Reciprocal of 1 is 1). Modulus can be equal only when one of the following is satisfied:

(a = 1, b = 0) ,  (a = -1, b = 0), (a = 0, b = 1) OR (a = 0, b = -1)

So, the possible complex numbers can be:

Hence, number of units possible in S are 4.