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Prepare Summary Analysis Statement of Cash Flow - common size . Statement of Cas

ID: 2461257 • Letter: P

Question

Prepare Summary Analysis Statement of Cash Flow - common size .

Statement of Cash Flows for the year ended 12/31x1 Cash flows from operating activities Net income $450 Adjustments for: Depreciation and amortization $800 Gain on sale of Plant & Equipment -$800 $0 Increase in Accounts receivables ($610 -770) -$160 Decrease in inventories(870-835) $35 Increase in Accounts payables (520 -500) $20 -$105 Cash generated from operations $345 Cash flows from investing activities Proceeds from sale of equipment (1770-1450) $320 Net cash used in investing activities $320 Cash flows from financing activities Dividend Paid ($1300 (Beg. RE + $450(NI) - $1550(End. RE)) -$200 Proceeds from issuance of long-term debt (375-320) $55 Net cash used in financing activities -$145 Net increase in cash and cash equivalents $520 Cash and cash equivalents at beginning of period $130 Cash and cash equivalents at end of period $650

Explanation / Answer

Statement of Cash Flows for the year ended 12/31x1 Cash flows from operating activities Net income 450.00 16.54 Adjustments for: 0.00 Depreciation and amortization 800.00 29.41 Gain on sale of Plant & Equipment 800.00 29.41 0.00 Increase in Accounts receivables ($610 -770) -160.00 -44.44 Decrease in inventories(870-835) 35.00 1.29 Increase in Accounts payables (520 -500) 20.00 0.74 -105.00 Cash generated from operations 345.00 12.68 0.00 Cash flows from investing activities 0.00 Proceeds from sale of equipment (1770-1450) 320.00 11.76 Net cash used in investing activities 320.00 11.76 0.00 Cash flows from financing activities 0.00 Dividend Paid ($1300 (Beg. RE + $450(NI) - $1550(End. RE)) -200.00 -55.56 Proceeds from issuance of long-term debt (375-320) 55.00 2.02 Net cash used in financing activities -145.00 -40.28 0.00 Net increase in cash and cash equivalents 520.00 19.12 Cash and cash equivalents at beginning of period 130.00 4.78 Cash and cash equivalents at end of period 650.00 23.90

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