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The following list of cash flows was taken from the New Orleans City airport fun

ID: 2520197 • Letter: T

Question

The following list of cash flows was taken from the New Orleans City airport fund’s statement of cash flows. All amounts are in thousands. Prepare the Statement of Cash Flows.  

Cash on hand, beginning of year

$120

Wages and salaries paid

915

Interest received from investments

25

Operating lease receipts

2650

Purchases of supplies

1,025

Collections (for services) from other funds of the city

290

Interest paid on long-term capital debt

155

Payments on capital lease

1000

Proceeds of revenue bonds to acquire capital assets

2,100

Purchases of investments

725

Proceeds from sale of capital assets

880

Proceeds from sales of investments

55

Purchase of capital assets Capital lease payments

1,725

Operating grants received

500

Proceeds from line of credit (used for operations)

375

Capital contribution from airline

125

Interest paid on line of credit

5

Cash on hand, beginning of year

$120

Wages and salaries paid

915

Interest received from investments

25

Operating lease receipts

2650

Purchases of supplies

1,025

Collections (for services) from other funds of the city

290

Interest paid on long-term capital debt

155

Payments on capital lease

1000

Proceeds of revenue bonds to acquire capital assets

2,100

Purchases of investments

725

Proceeds from sale of capital assets

880

Proceeds from sales of investments

55

Purchase of capital assets Capital lease payments

1,725

Operating grants received

500

Proceeds from line of credit (used for operations)

375

Capital contribution from airline

125

Interest paid on line of credit

5

Explanation / Answer

Statement of cash flow

Cashflow from operating activity Wages and salaried paid (915) Purchase of supplies (1025) Operating grants received 500 Operating lease receipts 2650 Payments on capital lease (1000) Net cash provided by operating activity 210 Cashflow from Investing activity Purchase of investment (725) Proceeds from sales of investments 55 Proceeds from sale of capital assets 880 Interest received from investments 25 Net cash used in investing activity 235 Cashflow from financing activity Proceeds from line of credit (used for operations) 375 Interest paid on line of credit (5) Proceeds of revenue bonds to acquire capital assets 2100 Collections (for services) from other funds of the city 290 Interest paid on long-term capital debt (155) Capital contribution from airline 125 Purchase of capital assets Capital lease payments (1725) Net cash used in financing activity 1005 Net increase in cash and cash equivalents 1450 Cash on hand at beginning of the year 120 Cash on hand at end of the year 1570