Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

The net income reported on the income statement for the current year was $297,26

ID: 2494078 • Letter: T

Question

The net income reported on the income statement for the current year was $297,269. Depreciation recorded on fixed assets and amortization of patents for the year were $37,190 and $11,737, respectively. Balances of current asset and current liability accounts at the end and at the beginning of the year are as follows:

What is the amount of cash flows from operating activities reported on the statement of cash flows prepared by the indirect method?

Select the correct answer.

If $1,108,000 of 9% bonds are issued at 102 1/2, what is the amount of cash received from the sale?

Select the correct answer.

Treasury stock that had been purchased for $3,658 last month was reissued this month for $5,152. What would the journal entry to record the reissuance include?

Select the correct answer.

Land costing $71,050 was sold for $95,185 cash. The loss on the sale was reported on the income statement as other expense. On the statement of cash flows, what amount should be reported as an investing activity from the sale of land?

Select the correct answer.

Loster Company reported a net loss of $14,039 for the year ended December 31, 2010. During the year, accounts receivable decreased by $4,319, merchandise inventory increased by $7,370, accounts payable increased by $13,496, and depreciation expense of $6,749 was recorded. What was the net cash used for or provided by operating activities during the year 2010?

Select the correct answer.

End Beginning Cash $36,566 $50,350 Accounts receivable $108,615 $125,082 Inventories $95,581 $109,223 Prepaid expenses $8,043 $3,932 Accounts payable (merchandise creditors) $67,698 $50,727

Explanation / Answer

1.

The net income reported on the income statement for the current year = $297,269

Add: Non Cash Expenditure

Depreciation recorded on fixed assets $37,190

Amortization of patents $11,737

Add: Decrease in Inventories $13,642

Add: Increase in Accounts payable $16,971

Net Cash Flow from Operating Activity = $389,165 (Option A)

2.

If $1,108,000 of 9% bonds are issued at 102 1/2, amount of Cash received = $1,108,000 X 1.025 = $1,135,700 (Option B)

3.

Entry on Re-issue of Treasury Stock:

Cash Dr. 5,152

To Treasury stock Cr.3,658

To Excess of Par/Common Stock – treasury stock Cr.1,494

Answer: Credit to Excess of Par/Common for $1,494

4.

Land costing $71,050 was sold for $95,185 cash

Since, the amount of Cash received is $95,185, the same should be reported as an Investing activity from the sale of land

Answer is Option D

5.

Net loss = ($14,039)

Add: Depreciation expense = $6,749

Add: Accounts receivable decreased = $4,319

Less: Merchandise inventory increased = ($7,370)

Add: Accounts payable increased by = $13,496

Therefore Provided Net Cash for $3,155

Answer is Option B

Add: Decrease in Accounts receivable $16,467

Add: Decrease in Inventories $13,642

Less: Increase in Prepaid expenses ($4,111)

Add: Increase in Accounts payable $16,971

Net Cash Flow from Operating Activity = $389,165 (Option A)

Hire Me For All Your Tutoring Needs
Integrity-first tutoring: clear explanations, guidance, and feedback.
Drop an Email at
drjack9650@gmail.com
Chat Now And Get Quote