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RL Photography reported net income of $249,400 for 2014. Included in the income

ID: 2415877 • Letter: R

Question

RL Photography reported net income of $249,400 for 2014. Included in the income statement were depreciation expense of $15,712, patent amortization expense of $9,976, and a gain on disposal of plant assets of $8,978. RL's comparative balance sheets show the following balances.

12/31/14

12/31/13

$52,374

$67,338

22,945

14,964


Calculate net cash provided by operating activities for RL Photography. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

RL Photography
Statement of Cash Flows
For the Year 2014

Adjustments to reconcile net income to

$

12/31/14

12/31/13

Accounts receivable

$52,374

$67,338

Accounts payable

22,945

14,964

Explanation / Answer

Cash Flor from Operating Activities :

Net Income as per profit and Loss Account 249400

Add : Depreciation Expense 15712

Add: Patent Ammortization EXpense 7712

Less : Gain on Sale of Asset 8978

Less : Decrease in Accounts payable 7981

Less : Increase in ACcounts Recievable 14964

Net Cash Flow from Operating Activities 240701