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MONTY INC. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2017 AND 2016 12/31/17 1

ID: 2394491 • Letter: M

Question

MONTY INC.
COMPARATIVE BALANCE SHEET
AS OF DECEMBER 31, 2017 AND 2016

12/31/17

12/31/16

$5,900

$7,000

62,500

51,200

35,300

17,900

39,800

60,100

5,100

3,900

155,200

130,400

(34,700

(25,200

45,500

50,400

$314,600

$295,700

$46,100

$39,900

4,100

6,000

8,000

4,000

8,000

10,100

60,400

69,100

100,000

100,000

30,000

30,000

58,000

36,600

$314,600

$295,700

MONTY INC.
INCOME STATEMENT
FOR THE YEAR ENDING DECEMBER 31, 2017

$340,650

175,900

164,750

121,000

43,750

$11,500

2,000

9,500

34,250

6,850

$27,400

Monty Inc., a greeting card company, had the following statements prepared as of December 31, 2017.

MONTY INC.
COMPARATIVE BALANCE SHEET
AS OF DECEMBER 31, 2017 AND 2016

12/31/17

12/31/16

Cash

$5,900

$7,000

Accounts receivable

62,500

51,200

Short-term debt investments (available-for-sale)

35,300

17,900

Inventory

39,800

60,100

Prepaid rent

5,100

3,900

Equipment

155,200

130,400

Accumulated depreciation—equipment

(34,700

)

(25,200

) Copyrights

45,500

50,400

Total assets

$314,600

$295,700

Accounts payable

$46,100

$39,900

Income taxes payable

4,100

6,000

Salaries and wages payable

8,000

4,000

Short-term loans payable

8,000

10,100

Long-term loans payable

60,400

69,100

Common stock, $10 par

100,000

100,000

Contributed capital, common stock

30,000

30,000

Retained earnings

58,000

36,600

Total liabilities & stockholders’ equity

$314,600

$295,700

MONTY INC.
INCOME STATEMENT
FOR THE YEAR ENDING DECEMBER 31, 2017

Sales revenue

$340,650

Cost of goods sold

175,900

Gross profit

164,750

Operating expenses

121,000

Operating income

43,750

Interest expense

$11,500

Gain on sale of equipment

2,000

9,500

Income before tax

34,250

Income tax expense

6,850

Net income

$27,400


Additional information:
1. Dividends in the amount of $6,000 were declared and paid during 2017. 2. Depreciation expense and amortization expense are included in operating expenses. 3. No unrealized gains or losses have occurred on the investments during the year. 4. Equipment that had a cost of $20,200 and was 70% depreciated was sold during 2017.
Prepare a 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).)

Explanation / Answer

MONTY INC Statement of Cashflows For the year Ended December 31, 2017 Cash flows from operating activities Net Income $27,400.00 Adjustments to reconcile net income to : Depreciation expense $23,640.00 34700-25200+(20200*70%) Amortization expense $4,900.00 50400-45500 Gain on sale of equipment -$2,000.00 Increase in accounts receivable -$11,300.00 Decrease in inventory $20,300.00 Increase in prepaid rent -$1,200.00 Increase in accounts payable $6,200.00 Decrease in income tax payable -$1,900.00 Increase in salaries and wages payable $4,000.00 $42,640.00 Net cash flow from operating activities $70,040.00 Cash flows from investing activities Cash received from sale of equipment $8,060.00 (20200*30%)+2000 Cash paid for Purchase of equipment -$45,000.00 130400-155200-20200 Cash paid for acquisition of short term investment -$17,400.00 Net cash used by investing activities -$54,340.00 Cash flows from financing activities Cash paid for dividend -$6,000.00 Repayment of short term loans payable -$2,100.00 Repayment of long term loan payable -$8,700.00 Net cash flow used by financing activities -$16,800.00 Net increase in cash and cash equivalents -$1,100.00 Cash and cash equivalents at beginning of period $7,000.00 Cash and cash equivalents at end of period $5,900.00

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