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The following information is available for Buckeye Company: January 1st, 2003 De

ID: 2457899 • Letter: T

Question

The following information is available for Buckeye Company:

January 1st, 2003        December 31st,2003
Accounts payable:  $65,000                                 $50,000
Inventory:              $74,000                                 $82,000

Buckeye Company reported $120,000 of cash paid to suppliers forpurchases of inventory in its 2003 cash flow statement. CalculateBuckeye's cost of goods sold for 2003.
        

January 1st, 2003        December 31st,2003
Accounts payable:  $65,000                                 $50,000
Inventory:              $74,000                                 $82,000

Buckeye Company reported $120,000 of cash paid to suppliers forpurchases of inventory in its 2003 cash flow statement. CalculateBuckeye's cost of goods sold for 2003.
        

Explanation / Answer

$120,000

     =

Purchases + $65000 - $50000

$120,000

     =

Purchases + $15000

Purchases

     =

$120000 - $15000

     =

$105,000

Cost of goods sold2003 = Beginning inventory + Purchases- Ending inventory                   = $74000 + $105000 -$82000                   = $179000 - $82000                   = $97,000 Notes: Cash paid tosuppliers = Purchase + Beginning Accountspayable - ending Accounts payable

$120,000

     =

Purchases + $65000 - $50000

$120,000

     =

Purchases + $15000

Purchases

     =

$120000 - $15000

     =

$105,000