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A comparative balance sheet for Lomax Company containing data for the last two y

ID: 2478903 • Letter: A

Question

A comparative balance sheet for Lomax Company containing data for the last two years is as follows:

The company reported net income this year as follows:

Using the indirect method, prepare a statement of cash flows for this year. (List any deduction in cash and cash outflows as negative amounts.)

                                                                                                                     Lomax Company

                                                                                                             Statements Of Cash Flows

1. Operating activities

2.

3. Adjustments to convert net income to cash basis

4.

5.

6.

7.

8.

9.

10.

11.

12

13.

14.

15. Investing activities

16.

17.

18.

19.

20.

21.

22. Financing activites

23.

24.

25.

26.

27.

28.

29.

30. Beginning Cash

31. Ending Cash

Lomax Company
Comparative Balance Sheet This
Year Last
Year   Assets   Current assets:      Cash and cash equivalents $ 95,000 $ 69,200      Accounts receivable 638,000 670,000      Inventory 636,800 444,000      Prepaid expenses 29,200 17,000   Total current assets 1,399,000 1,200,200   Property, plant, and equipment 2,490,000 1,896,000       Less accumulated depreciation 643,800 581,600   Net property, plant, and equipment 1,846,200 1,314,400   Long-term investments 130,400 202,000   Loans to subsidiaries 144,000 82,000   Total assets
$ 3,519,600 $ 2,798,600   Liabilities and Stockholders' Equity   Current liabilities      Accounts payable $ 908,400 $ 594,000      Accrued liabilities 39,400 63,600      Income taxes payable 164,200 137,200   Total current liabilities 1,112,000 794,800   Bonds payable 740,000 472,000   Total liabilities 1,852,000 1,266,800   Stockholders’ equity:     Common stock 1,138,000 1,024,000     Retained earnings 529,600 507,800   Total stockholders’ equity 1,667,600 1,531,800   Total liabilities and stockholders' equity $ 3,519,600 $ 2,798,600

Explanation / Answer

indirect method of cash flow statement net cash from operating activities Net income 220,400 Add: Depreciation expense 131,000 loss on sale of equipment 27,200 Decrease in account receivbale 32,000 increase in accounts payable 314,400 increase in income taxes payable 27,000 less: increase in inventory -192,800 increase in prepaid expenses -12,200 decrease in accured liabilities -24,200 gain on sale of investment -86,400 216,000 Net cash from operating activities 436,400 Net cash from investing activities Cash from sale of equipment 82,000 Cash from sale of investment 158,000 loan to subsidiaries -62,000 purchase of equipment -772,000 Net cash from investing activities -594,000 Net cash from financing activties Cash dividend -198,600 bonds paid -404,000 Cash from bonds issue 672,000 Cash from stock issue 114,000 Net cash from financing activties 183,400 Net increase in cash 25,800 Add : cash at the beginning 69,200 Cash at the end 95,000

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