Canada nominal, constant dollar and physical maintanance

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Please comment:

1. assignment says
Oundjian Corp. recently sold inventory for $92,600. The goods had originally cost $65,800. Inflation during the period was 5%. The goods could be replaced from their long-time supplier for $75,600. For simplicity, assume that there are no other costs of doing business.. I calculated the nominal dollar as $26800, constant $ 23,510 and physical cap maint $ 17,000.
I think this is correct, but please since I'm trying to undertand this correctly comment.

2. Now the next question asks "
Assume in each case in requirement 1 that the company collected revenue in cash and paid out 100% of net income in dividends to owners. Calculate the remaining cash balance" but I don't understand the question. If 100% is paid out to the owners how can there be anything left and would all numbers (nominald, constant and physical) be $ 0 ?

3. Calculate nominal dollar:
"At the beginning of 20X5, its first year of business, Marsalis Ltd. invested $40,000. in inventory and $200,000 in equipment. Total sales were $100,000. Of the initial inventory purchases, $16,000 remained in inventory at the end of the period. Leflore depreciated the equipment by 20% straight-line, taking a full year’s depreciation in 20X5.
The replacement cost of the inventory, both that sold and that remaining in year-end inventory, had decreased by 10% by the end of the year. The replacement cost of the equipment, however, had increased by 3% over the year."
My answer is -$16,000

4. Calculate Physical capital maintenance, my answer -$ 15,600

I want to understand this concept thoroughly, I have studied the text and I understand the principals but when doing these assignments I have questions as: if inventory at the end of the year is depreciated, do we start to depreciate the beginning capital as well BEFORE we calculate the rest, etc. so please comment.
 

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