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Comparative financial statements for Weaver Company follow: Weaver Company Compa

ID: 2531488 • Letter: C

Question

Comparative financial statements for Weaver Company follow:

Weaver Company
Comparative Balance Sheet
December 31, 2015 and 2014
2015 2014
  Assets
  Cash $ 8     $ 13    
  Accounts receivable 305     228    
  Inventory 155     194    
  Prepaid expenses 9     5    

  Total current assets 477     440    

  Property, plant, and equipment 509     430    
      Less accumulated depreciation (86)    (70)   

  Net property, plant, and equipment 423     360    

  Long-term investments 29     35    

  Total assets $ 929     $ 835    

  Liabilities and Stockholders' Equity
  Accounts payable $ 302     $ 224    
  Accrued liabilities 73     79    
  Income taxes payable 72     64    

  Total current liabilities 447     367    
  Bonds payable 196     172    

  Total liabilities 643     539    

  Common stock 162     201    
  Retained earnings 124     95    

  Total stockholders’ equity 286     296    

  Total liabilities and stockholders' equity $ 929     $ 835    

Weaver Company
Income Statement
For the Year Ended December 31, 2015
  Sales $ 754  
  Cost of goods sold 447  

  Gross margin 307  
  Selling and administrative expenses 222  

  Net operating income 85  
  Nonoperating items:
      Gain on sale of investments $ 7   
      Loss on sale of equipment (2)   5  

  Income before taxes 90  
  Income taxes
22  

  Net income $ 68  

     During 2015, Weaver sold some equipment for $18 that had cost $30 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 $39 of its own stock. Weaver did not retire any bonds during 2015.

1.
value:
10.00 points
Required information

Required:
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.)

References
eBook & Resources
WorksheetLearning Objective: 12-01 Classify cash inflows and outflows as relating to operating, investing, or financing activities.
Difficulty: 2 MediumLearning Objective: 12-02 Prepare a statement of cash flows using the indirect method to determine the net cash provided by operating activities.
Check my work

2.
value:
10.00 points
Required information

2.

Using the information in (1) above, along with an analysis of the remaining balance sheet accounts, prepare a statement of cash flows for 2015. (List any deduction in cash and cash outflows as negative amounts.)

References
eBook & Resources

Explanation / Answer

1.

2.

Weaver Company Partial Statement of Cash Flows (Indirect Method) For the Year Ended December 31, 2015 Cash Flows from Operating Activities: Net income 68 Adjustments to reconcile net income to net cash provided by operations: Depreciation expense 26 Gain on sale of investments -7 Loss on sale of equipment 2 Increase in Accounts receivable -77 Decrease in Inventory 39 Increase in Prepaid expenses -4 Increase in Accounts payable 78 Decrease in Accrued liabilities -6 Increase in Income taxes payable 8 59 Net cash provided by operating activities 127
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