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1. New England Co. had net cash provided by operating activities of $351,000; ne

ID: 2510172 • Letter: 1

Question

1. New England Co. had net cash provided by operating activities of $351,000; net cash used by investing activities of $420,000; and cash provided by financing activities of $250,000.

New England's cash balance was $27,000 on January 1.
What was New England's cash balance at the end of the year?


A. $40,000
B. $208,000
C. $248,000
D. $27,000

2. In a statement of cash flows, cash receipts from sales of inventory to customers should generally be classified as cash inflows from


A. investing activities
B.operating activities
C.financing activities
D.selling activities

3.
Which of the following is a contra account?

A. Premium on bonds payable
B.Allowance for doubtful accounts
C.Patents
D.Unearned revenue

Average Cost

LIFO

Average Cost

LIFO

Explanation / Answer

1.A

Cash Flow statement Of New englands

Cash from operating Activities             351000

Cash From Investing Activities            (420000)

Cash From Financing Activities             250000

        Net Change In Cash                         181000

   Add Cash At The Beginning                 27000

       Cash at The End of the year         208000

Assuming That Cash from Investing activities is negative

1.B

Sale Of Inventory Should Always be recorded In The Cash flow from operating activities as we find the changes in working capital in Operating activites only

1.C

Allowance Of bonds payable is a contra account where it is used twice once in operating activities and other in investing activities

4.D Answer is A