Clemente santiago has formed a business that sells carved gourmet coconuts. he has hired five employees. the most senior is mary, who manages the carving process. jane is the newest employee. she collects the coconuts. joe takes calls from unhappy customers. tom tosses finished coconuts into the sea, sending them to the wholesaler. annie sends letters to the wholesaler extolling the virtues of the latest production run of nuts that are drifting across the bay.
which of the following functions in the value chain is jane performing?
a. outbound logistics
b. marketing and sales
c. service
d. inbound logistics
e. operations

Exercise 12-7 shown below are comparative balance sheets for flint corporation. flint corporation comparative balance sheets december 31 assets 2017 2016 cash $ 201,348 $ 65,142 accounts receivable 260,568 225,036 inventory 494,487 559,629 land 236,880 296,100 equipment 769,860 592,200 accumulated depreciation—equipment (195,426 ) (94,752 ) total $1,767,717 $1,643,355 liabilities and stockholders’ equity accounts payable $ 115,479 $ 127,323 bonds payable 444,150 592,200 common stock ($1 par) 639,576 515,214 retained earnings 568,512 408,618 total $1,767,717 $1,643,355 additional information: 1. net income for 2017 was $275,373. 2. depreciation expense was $100,674. 3. cash dividends of $115,479 were declared and paid. 4. bonds payable amounting to $148,050 were redeemed for cash $148,050. 5. common stock was issued for $124,362 cash. 6. no equipment was sold during 2017. 7. land was sold for its book value. prepare a statement of cash flows for 2017 using the indirect method.