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What amount of cash disbursements for insurance would report

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Problem 1: Rowfer Co.'s prepaid insurance was P90,000 at December 31, 2021 and P45,000 at December 31, 2020. Insurance expense was P36,000 for 2021 and P27,000 for 2020. What amount of cash disbursements for insurance would be reported in Nagel's 2021 net cash provided by operating activities presented on a direct basis?

Reference no: EM132763180

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