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TU CO. . Had the following operating transactions during the year: - brought $27

ID: 2338109 • Letter: T

Question

TU CO. . Had the following operating transactions during the year:

- brought $275,000 worth of inventory for cash

- paid $16,000 in current utility expenses

- returned $5,000 worth of inventory and received a refund

- sold on account $55,000 worth of inventory for $75,000

- brought $60,000 worth of inventory on account

- accrued $16,000 worth of insurance expenses

- sold $22,000 worth of inventory for $32,000 in cash

1. compute the company's operating cash flow for the year

2. compute the company's net income for the year

3. reconcile the operating cash flow with he operating income of the year

Explanation / Answer

Answer 1. Calculation of Operating Cash Flow from Operations: Payment to Suppliers - $275,000 - $5,000 (270,000.00) Cash paid for Utility Expenses     (16,000.00) Cash Received from Cutomers        32,000.00 Cash flow from Operating Activities (254,000.00) Answer 2. Income Statement Sales - $75,000 + $32,000     107,000.00 Cost of Goods Sold - $55,000 + $22,000        77,000.00 Gross Margin        30,000.00 Less: Expenses Utility Expenses        16,000.00 Insurance Expenses        16,000.00        32,000.00 Net Income (Loss)        (2,000.00) Answer 3. Reconciliation Statement Operating Cash Flow with Operating Income Net Income (Loss)        (2,000.00) Increase in Inventory (253,000.00) Increase in Accounts Receivable     (75,000.00) Increase in Accounts Payable        60,000.00 Increase in Insurance Payable        16,000.00 (252,000.00) Cash flow from Operating Activities (254,000.00)