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Gutierrez Company reported net income of $194,800 for 2017. Gutierrez also repor

ID: 2487117 • Letter: G

Question

Gutierrez Company reported net income of $194,800 for 2017. Gutierrez also reported depreciation expense of $43,200 and a loss of $5,500 on disposal of equipment. The comparative balance sheet shows an decrease in accounts receivable of $16,900 for the year, a $18,900 increase in accounts payable, and a $3,100 decrease in prepaid expenses.

Prepare the operating activities section of the statement of cash flows for 2017. Use the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Adjustments to reconcile net income to

GUTIERREZ COMPANY
Partial Statement of Cash Flows

For the Month Ended December 31, 2017For the Year Ended December 31, 2017December 31, 2017

Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash

    Decrease in Prepaid Expenses    Net Income    Increase in Prepaid Expenses    Decrease in Accounts Receivable    Depreciation Expense    Loss on Disposal of Equipment    Increase in Accounts Payable    Decrease in Accounts Payable    Increase in Accounts Receivable    

$

Adjustments to reconcile net income to

Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash

    Increase in Accounts Payable    Loss on Disposal of Equipment    Increase in Accounts Receivable    Decrease in Accounts Payable    Decrease in Accounts Receivable    Increase in Prepaid Expenses    Decrease in Prepaid Expenses    Depreciation Expense    Net Income    

$

    Loss on Disposal of Equipment    Increase in Accounts Payable    Decrease in Accounts Payable    Net Income    Increase in Accounts Receivable    Decrease in Accounts Receivable    Increase in Prepaid Expenses    Decrease in Prepaid Expenses    Depreciation Expense    

    Decrease in Prepaid Expenses    Loss on Disposal of Equipment    Decrease in Accounts Payable    Net Income    Increase in Accounts Payable    Depreciation Expense    Increase in Accounts Receivable    Decrease in Accounts Receivable    Increase in Prepaid Expenses    

    Decrease in Prepaid Expenses    Increase in Prepaid Expenses    Loss on Disposal of Equipment    Net Income    Depreciation Expense    Increase in Accounts Payable    Decrease in Accounts Payable    Decrease in Accounts Receivable    Increase in Accounts Receivable    

    Decrease in Accounts Payable    Increase in Accounts Payable    Decrease in Prepaid Expenses    Loss on Disposal of Equipment    Increase in Accounts Receivable    Increase in Prepaid Expenses    Depreciation Expense    Decrease in Accounts Receivable    Net Income    

    Cash at Beginning of Period    Cash at End of Period    Cash Flows from Financing Activities    Cash Flows from Investing Activities    Cash Flows from Operating Activities    Net Cash Provided by Financing Activities    Net Cash Provided by Investing Activities    Net Cash Provided by Operating Activities    Net Cash Used by Financing Activities    Net Cash Used by Investing Activities    Net Cash Used by Operating Activities    Net Decrease in Cash    Net Increase in Cash    

$

Explanation / Answer

net income $194,800

depreciation expense $43,200

loss on disposal of equipment.    $5,500

decrease in accounts receivable ($16,900)

increase in accounts payable   $18,900

decrease in prepaid expenses. $3,100

net cash flow from operating activities =$248,600.