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The following is selected information from Rayco Company for the fiscal years en

ID: 2484411 • Letter: T

Question

The following is selected information from Rayco Company for the fiscal years ended December 31, 2014: Rayco Company had net income of $1, 225,000. Depreciation was $500,000, purchases of plant assets were $1, 250,000, and disposals of plant assets for $500,000 resulted in a $50,000 gain. Stock was issued in exchange for an outstanding note payable of $725,000. Accounts receivable decreased by $25,000. Accounts payable decreased by $40,000. Dividends of $300,000 were paid to shareholders. Rayco Company had interest expense of $50,000. Cash balance on January 1, 2014 was $250,000. PreDare Ravco Company's statement of cash flows for the year ended December 31, 2014 using the indirect method.

Explanation / Answer

Rayco Company Statement of Cash Flows for the year ended 12.31.2014 Cash Flows from Operating Activities Net Income $    1,225,000.00 Adjustments to reconcile net income to net cash provided by operating activities Depreciation on Fixed Assets $       500,000.00 Interest Expense $ 50,000.00 Gain on the sale of Plant $       (50,000.00) Increase/Decrease in current Assets: Decrease in Accounts Receivable $ 25,000.00 Increase/Decrease in current liabilities: Decrease in Accounts Payable $       (40,000.00) Net Cash Provided by Operating Activities $    1,710,000.00 Cash Flows from Investing activities Purchase of Plant $ (1,250,000.00) Sale of Plant $       500,000.00 Net Cash used in Investing Activities $     (750,000.00) Cash Flows from Financing Activities Outstanding Notes Payable $       725,000.00 Dividends Paid $     (300,000.00) Net Cash Provided in Financing Activities $       425,000.00 Net Increase/Decrease in Cash $    1,385,000.00 Beginning Cah Balance $       250,000.00 Ending Cash Balance $    1,635,000.00