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The balance sheet and income statement for a company are provided below, along w

ID: 2357391 • Letter: T

Question

The balance sheet and income statement for a company are provided below, along with selected additional financial information. Current Year Prior Year Balance Sheet Cash 79,250 73,840 Accounts Receivable 18,820 24,185 Merchandise Inventory 15,354 6,976 Property and equipment 285,735 175,000 Accumulated Depreciation (89,000) (72,630) Total Assets 310,159 207,371 Accounts Payable 8,500 18,200 Wages Payable 3,208 2,194 Notes payable, long-term 72,840 86,100 Contributed capital 84,255 65,980 Retained earnings 141,356 34,897 Total Liabilities and Stockholders

Explanation / Answer

Statement of cash flows (indirect method)

Cash flows from operating activities

Net income

122,683

adjustments to net income

depreciation

16,370

Decrease in AR

5,365

Increase in inventory

-8,378

Decrease in AP

-9,700

Increase in wages payable

1,014

net cash provided by operating activities

127,354

Cash flows from investing activities

Purchase of Plant assets

-110,735

net cash provided by investing activities

-110,735

Cash flows from financing activities

paid on long-term loan

-13,260

issued new shares of stock

18,275

dividends

-16,224

net cash provided by financing activities

-11,209

net increase in cash

5,410

Cash balance, beginning

73,840

cash balance, ending

79,250

Statement of cash flows (indirect method)

Cash flows from operating activities

Net income

122,683

adjustments to net income

depreciation

16,370

Decrease in AR

5,365

Increase in inventory

-8,378

Decrease in AP

-9,700

Increase in wages payable

1,014

net cash provided by operating activities

127,354

Cash flows from investing activities

Purchase of Plant assets

-110,735

net cash provided by investing activities

-110,735

Cash flows from financing activities

paid on long-term loan

-13,260

issued new shares of stock

18,275

dividends

-16,224

net cash provided by financing activities

-11,209

net increase in cash

5,410

Cash balance, beginning

73,840

cash balance, ending

79,250

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