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Krauss Company’s income statement for the year ended December 31, 2014, containe

ID: 2391170 • Letter: K

Question

Krauss Company’s income statement for the year ended December 31, 2014, contained the following condensed information.

$841,490

$629,100

62,300

24,390

715,790

125,700

40,360

$85,340


Krauss’s balance sheet contained the following comparative data at December 31.

2014

2013


(Accounts payable pertains to operating expenses.)

Prepare the operating activities section of the statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

KRAUSS COMPANY
Statement of Cash Flows (Partial)
For the Year Ended December 31, 2014

Adjustments to reconcile net income to

Open Show Work

Service revenue

$841,490

Operating expenses (excluding depreciation)

$629,100

Depreciation expense

62,300

Loss on sale of equipment

24,390

715,790

Income before income taxes

125,700

Income tax expense

40,360

Net income

$85,340

Explanation / Answer

Answer:-

Krauss Company's Statement of Cash Flow (Using Indirect Method) Partial For the year ended, December 31,2014 Particulars Amount $ Cash flow from opreating activities Net Income 85340 Adjustments to reconcile net income to net cash provided by opreating activities Adjustment for non cash effects Depreciation 62300 Loss on sale of equipment 24390 Change in opreating assets & liabilities Decrease in accounts receivable 20980 Decrease in income taxes payable -4160 Increase in accounts payable 15930 Net cash flow from opreating activities (a) 204780