If I compare illustration 1-1 with 1-2, they are mostly the same except that some names are changed such as sales (on credit) becomes revenues, net operating cash flow becomes net income, cash disbursements become expenses, but the essential difference is that I see cash receipts are not shown in illustration 1-2 accrual accounting. But they would be the same in total amount, so I’m wondering if the amounts of sales on credit include cash receipts from customers in ILLUSTRATION 1-1 Cash Basis Accounting.