In the face of demographic pressures dealing with an aging workforce, many employers try to use voluntary attrition am<span>ong their older workers through early retirement incentive programs.
voluntary attrition refers to the action taken by the employee to resign him/herself from the workforce. Older employees tend to have lower performance compared to the younger employeess. Offering early retirement benefit will allo the company to do a regeneration among itss workforce.
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Answer:
$128,100
Explanation:
PEACH Computer
Statement of cash flow using direct method for the year ended 31 December 2018.
Cash flows from operating activity
Net income. $91,000
Adjustment to reconcile net income to net cash from operations
Depreciation expense. $47,000
Changes in working capital
Decrease in accounts re. $4,200
Increase in inventory. ($18,500)
Decrease in prepaid rent $1,700
Increase in accounts Payable $6,500
Decrease in Income tax Payable ($3,800)
Net cash flow from operating activities
$128,100
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