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The income statement, balance sheet, and additional information for Video Phones

ID: 2470505 • Letter: T

Question

The income statement, balance sheet, and additional information for Video Phones, Inc., are provided.

Purchase $56,000 in equipment by borrowing $56,000 with a note payable due in three years. No cash is exchanged in the transaction.

Prepare the statement of cash flows for Video Phones, Inc., using the direct method. Disclose any noncash transactions in an accompanying note.

VIDEO PHONES, INC.
Income Statement
For the Year Ended December 31, 2015   Net sales $ 2,816,000   Expenses:        Cost of goods sold $ 1,750,000          Operating expenses 818,000          Depreciation expense 23,000          Loss on sale of land 7,600          Interest expense 13,000        Income tax expense 44,000           Total expenses 2,655,600   Net income $ 160,400

Explanation / Answer

Depreciation would be considered as Non Cash activity.