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Comparative financial statements for Weaver Company follow: During 2015, Weaver

ID: 2516624 • Letter: C

Question

Comparative financial statements for Weaver Company follow:

     During 2015, Weaver sold some equipment for $19 that had cost $31 and on which there was accumulated depreciation of $10. In addition, the company sold long-term investments for $13 that had cost $6 when purchased several years ago. A cash dividend was paid during 2015 and the company repurchased $40 of its own stock. Weaver did not retire any bonds during 2015.

Part 1

Using the indirect method, determine the net cash provided by/used by operating activities for 2015. (Negative amount should be entered with a minus sign.)

Weaver Company
Comparative Balance Sheet
December 31, 2015 and 2014 2015 2014   Assets   Cash $ 14     $ 11       Accounts receivable 306     231       Inventory 157     194       Prepaid expenses 8     6       Total current assets 485     442       Property, plant, and equipment 506     427           Less accumulated depreciation (86)    (71)      Net property, plant, and equipment 420     356       Long-term investments 28     34       Total assets $ 933     $ 832       Liabilities and Stockholders' Equity   Accounts payable $ 305     $ 224       Accrued liabilities 71     78       Income taxes payable 74     65       Total current liabilities 450     367       Bonds payable 199     170       Total liabilities 649     537       Common stock 161     201       Retained earnings 123     94       Total stockholders’ equity 284     295       Total liabilities and stockholders' equity $ 933     $ 832    

Explanation / Answer

Answer:

Net Income = $69

Increase in Account receivable = ($75)

Decrease in inventory = $37

Depreciation = $15

Increase in prepaid expense = ($2)

Increase in accounts payable = $81

Decrease in accrued liabilities = ($7)

Net cash flow from Operating activities = $118

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