Which of the following typically includes a data flow diagram to describe the flow of information for an e-commerce site?

Capacity used to satisfy demand that is higher than forecasted is

A) safety backlog. B) safety capacity. C) safety inventory. D) safety sales.

The income statement and comparative balance sheets for Sterling Company are presented below:

Sterling Company Income Statement For the Year Ended December 31, 2015 Sales $586,000 Cost of goods sold 311,000 Depreciation expense 14,000 Amortization expense 3,000 Wage expense 88,000 Rent expense 24,000 Loss on sale of fixed assets 2,600 Interest expense 4,900 Income tax expense 56,000 Total expenses 503,500 Net income $82,500 December 31, 2014 December 31, 2015 Cash $16,300 $19,900 Accounts receivable 27,900 36,300 Inventory 53,900 48,200 Prepaid rent 1,800 2,000 Land 22,000 32,000 Fixed assets 118,000 130,000 Accumulated depreciation (39,000 ) (46,000 ) Patent 11,000 12,000 Total assets $211,900 $234,400 Accounts payable 21,100 27,700 Wages payable 5,700 6,200 Interest payable 400 1,600 Taxes payable 7,900 6,800 Bonds payable, due 2020 36,000 44,000 Common stock 32,000 35,000 Retained earnings 108,800 113,100 Total liabilities and Stockholders' equity $211,900 $234,400 Required: Prepare a statement of cash flows using the indirect method for the year ended December 31, 2015. No land was sold in 2015. Land was purchased using bonds payable for $8,000 and cash for $2,000. A fixed asset was sold in 2015 for $4,100. Purchases of fixed assets and patents were for cash.