Cridberg corporation's selling and administrative expenses for last year totaled $296,000. during the year the company's prepaid expense account balance increased by $36,000 and accrued liabilities decreased by $30,000. depreciation for the year was $61,000. based on this information, selling and administrative expenses adjusted to a cash basis under the direct method on the statement of cash flows would be:

Schuepfer inc. bases its selling and administrative expense budget on budgeted unit sales. the sales budget shows 1,800 units are planned to be sold in march. the variable selling and administrative expense is $4.30 per unit. the budgeted fixed selling and administrative expense is $35,620 per month, which includes depreciation of $2,700 per month. the remainder of the fixed selling and administrative expense represents current cash flows. the cash disbursements for selling and administrative expenses on the march selling and administrative expense budget should be: