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Comparative balance sheets for 2016 and 2015, a statement of income for 2016, an

ID: 2463165 • Letter: C

Question

Comparative balance sheets for 2016 and 2015, a statement of income for 2016, and additional information from the accounting records of Red, Inc., are provided below.

   

During 2016, $248 million of equipment was purchased to replace $180 million of equipment (90% depreciated) sold at book value.

In order to maintain the usual policy of paying cash dividends of $68 million, it was necessary for Red to borrow $68 million from its bank.

Prepare the statement of cash flows of Red, Inc. using the direct method to report operating activities.

Comparative balance sheets for 2016 and 2015, a statement of income for 2016, and additional information from the accounting records of Red, Inc., are provided below.

Explanation / Answer

Red Inc Cash flow Statement for the period ending Dec 31.2016 Indirect Method Details Amt $ million Cash Flow From Operating Activities Net Income                         145 Add Depreciation                            41 Increased Accounts Receivable                         (44) Increased Inventory                       (107) Increased Prepaid Insurance                            (6) Decreased Accounts Payable                         (31) Decreased Accrued Expenses                            (8) Increased Note Payable                            68 Total Cash Flow From Operating Activities                            58 Cash Flow From Investing Activities Cash Inflow from sales of assets                            18 Cash outflow from purchase of assets                       (248) Total Cash Flow From Investing Activities                       (230) Cash Flow From Financing Activities Cash Paid for Dividend Payment                         (68) Cash Received from Bond Issue                         144 TotalCash Flow From Financing Activities                            76 Total Cash Flow from Operating. Investing and Financing Activities                         (96) Intial Cash Balance                         138 Net Effect of Cash Flow during the period                         (96) Closing Cash Balance                            42

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