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Computing operating activities cash flow----indirect method The records of McKni

ID: 2467425 • Letter: C

Question

Computing operating activities cash flow----indirect method

The records of McKnight Color Engraving reveal the following:

Net income                           $38,000

Depreciation expense                                       $4,000

Sales revenue                         51,000

Decrease in current liabilities                             28,000

Loss on sale of land                5,000

Increase in current assets other than cash           14,000

Acquisition of land                39,000

Compute the flows from operating activities by the indirect method for year ended December 31, 2014.

Net income                           $38,000

Depreciation expense                                       $4,000

Sales revenue                         51,000

Decrease in current liabilities                             28,000

Loss on sale of land                5,000

Increase in current assets other than cash           14,000

Acquisition of land                39,000

Explanation / Answer

Statement of Cash Flow Particulars Amount Total Amount Net Income                38,000.00 Loss on sale of land                  5,000.00 Depreciation Expense                  4,000.00 Increase in Current Assets             (14,000.00) Decrease in Current Liabilities             (28,000.00) Cash flow from operating activities                5,000.00

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