Answer:
Mobile Homes
Computation of:
1. Collections from customers 
Beginning Accounts Receivable    $615
Net Sales                                       25,118
Less ending accounts receivable    798
Collections from customers   $24,935
2. Payments for merchandise inventory
Beginning Accounts Payable    1,364
Purchases                                18,725
Ending Accounts payable         1,547
Payments                             $18,542
3. Payments of other operating expenses:
Accrued liabilities:
beginning                      851
Operating expenses 4,632
Less ending                  938
Cash payments        4,545
4. Acquisition of property plant and equipment:
Beginning cost = $4,622
Ending cost =       $3,671
Acquisition =         $951
5. Amount of borrowing with:
a) Long-term liabilities:
Ending        $477
Beginning  $461
Borrowing    $16
b) A-one paying no long term liabilities:
Accrued Liabilities:
Ending        $938
Beginning   $851
Borrowing    $87
6. Payment of cash dividends:
Retained Earnings $3,784
Net Income                1,611
Total available       $5,395
Retained earnings  (5,021)
Dividends paid        $374           
Explanation:
a) Data and Calculations:
Mobile Homes Financial Statements for the years ended December 31:
                                                2018             2017 
Income Statement 
Net Sales Revenue              $ 25,118      $ 21,893 
Cost of Goods Sold                18,074          15,501 
Depreciation Expense                271              234
Other Operating Expenses    4,632           4,277
 Income Tax Expense                530              482 
Net Income                             $ 1,611           1,399 
                                                2018             2017 
Balance Sheet 
Cash                                          21                 19 
Accounts Receivable             798              615 
Merchandise Inventory       3,483          2,832 
Property, Plant, and
 Equipment, net                   4,351          3,437
Accounts Payable                1,547          1,364 
Accrued Liabilities                 938             851 
Long-term Liabilities              477             461 
Common Stock, no par         670             443 
Retained Earnings              5,021           3,784
Property, plant, and equipment:
PPE net          4,351          3,437
Depreciation     271            234
Cost               4,622         3,671
Purchases:
Ending inventory        3,483
Cost of goods sold   18,074
Beginning inventory (2,832)
Purchases                 18,725