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Exercise 13-5 The current sections of Scoggin Inc.’s balance sheets at December

ID: 2527873 • Letter: E

Question

Exercise 13-5

The current sections of Scoggin Inc.’s balance sheets at December 31, 2016 and 2017, are presented here.

Scoggin’s net income for 2017 was $150,300. Depreciation expense was $23,900.

2017

2016

$103,300

$97,000

108,900

80,100

157,700

172,900

26,900

25,600

$396,800

$375,600

$14,000

$8,100

85,900

95,400

$99,900

$103,500


Prepare the net cash provided by operating activities section of the company’s statement of cash flows for the year ended December 31, 2017, using 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

2017

2016

Current assets    Cash

$103,300

$97,000

   Accounts receivable

108,900

80,100

   Inventory

157,700

172,900

   Prepaid expenses

26,900

25,600

      Total current assets

$396,800

$375,600

Current liabilities    Accrued expenses payable

$14,000

$8,100

   Accounts payable

85,900

95,400

      Total current liabilities

$99,900

$103,500

Explanation / Answer

Cash Flow from Operating Activities for Scoggin Inc $ Net Income as per P&L A/c 150300 Add: Depreciation 23900 A 174200 Adjustments for Movement in Working Capital Less: Increase in Account Receivable -28800 Add: Decrease in Inventory 15200 Less: Increase in Prepaid Expenses -1300 Add: Increase in Accured Exps Payable 5900 Less: Decrease in Accounts Payable -9500 B -18500 Cash Flow from Operating Activities (A+B) 155700

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