1997 Annual Report: Notes to Consolidated Financial Statements

B. Accounts Receivable and Accounts Payable and Accrued Liabilities

Accounts receivable at December 28, 1997, and December 29, 1996, consist of the following (in thousands):

1997 1996

Accounts receivable, less estimated
returns, doubtful accounts
and allowances of $49,706
and $48,388 $229,782 $220,168

Other 14,421
12,895

$244,203
$233,063

Accounts payable and accrued liabilities at December 28, 1997, and December 29, 1996, consist of the following (in thousands):

1997 1996

Accounts payable and accrued expenses $136,368 $121,485

Accrued payroll and related benefits 48,115 41,083

Deferred tuition revenue 20,988 18,299

Due to affiliates (newsprint) 8,353
13,319

$213,824
$194,186


	1997	1996

Accounts receivable, less estimated returns, doubtful accounts and allowances of $49,706 and $48,388	$229,782	$220,168

Other	14,421	12,895
	$244,203	$233,063


	1997	1996

Accounts payable and accrued expenses	$136,368	$121,485
Accrued payroll and related benefits	48,115	41,083
Deferred tuition revenue	20,988	18,299
Due to affiliates (newsprint)	8,353	13,319
	$213,824	$194,186