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The income statement of Vince Gill Company is shown below. VINCE GILL COMPANY IN

ID: 2469369 • Letter: T

Question

The income statement of Vince Gill Company is shown below.

VINCE GILL COMPANY
INCOME STATEMENT
FOR THE YEAR ENDED DECEMBER 31, 2014

$6,980,380

$1,894,360

4,445,410

6,339,770

1,605,060

4,734,710

2,245,670

440,640

693,860

1,134,500

$1,111,170


Additional information:


Prepare the operating activities section of the statement of cash flows for the year ended December 31, 2014, for Vince Gill Company, using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

VINCE GILL COMPANY
Statement of Cash Flows (Partial)
For the Year Ended December 31, 2014

Adjustments to reconcile net income to

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The income statement of Vince Gill Company is shown below.

VINCE GILL COMPANY
INCOME STATEMENT
FOR THE YEAR ENDED DECEMBER 31, 2014

$6,980,380

$1,894,360

4,445,410

6,339,770

1,605,060

4,734,710

2,245,670

440,640

693,860

1,134,500

$1,111,170

VINCE GILL COMPANY
Statement of Cash Flows (Partial)
For the Year Ended December 31, 2014

Adjustments to reconcile net income to

VINCE GILL COMPANY
INCOME STATEMENT
FOR THE YEAR ENDED DECEMBER 31, 2014

$6,980,380

$1,894,360

4,445,410

6,339,770

1,605,060

4,734,710

2,245,670

440,640

693,860

1,134,500

$1,111,170

VINCE GILL COMPANY
Statement of Cash Flows (Partial)
For the Year Ended December 31, 2014

Adjustments to reconcile net income to

VINCE GILL COMPANY
INCOME STATEMENT
FOR THE YEAR ENDED DECEMBER 31, 2014

$6,980,380

$1,894,360

4,445,410

6,339,770

1,605,060

4,734,710

2,245,670

440,640

693,860

1,134,500

$1,111,170

VINCE GILL COMPANY
Statement of Cash Flows (Partial)
For the Year Ended December 31, 2014

Adjustments to reconcile net income to

   

VINCE GILL COMPANY
INCOME STATEMENT
FOR THE YEAR ENDED DECEMBER 31, 2014

Sales revenue

$6,980,380

Cost of goods sold    Beginning inventory

$1,894,360

   Purchases

4,445,410

   Goods available for sale

6,339,770

   Ending inventory

1,605,060

   Cost of goods sold

4,734,710

Gross profit

2,245,670

Operating expenses    Selling expenses

440,640

   Administrative expenses

693,860

1,134,500

Net income

$1,111,170

Explanation / Answer

Cash Flow from Operating Activities

Net Income 1111170 Add Depreciation Expense 56710 Add Decrease in Accounts Receivable 317970 less Increase in Prepaiid Expenses (165980) less Decrease in Accounts Payable (274890) less decreased Accrued Expenses payable (111070) Net cash flow from Operating Activities $933910