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Comparative balance sheets for 2018 and 2017, a statement of income for 2018, an

ID: 2534852 • Letter: C

Question

Comparative balance sheets for 2018 and 2017, a statement of income for 2018, and additional information from the accounting records of Red, Inc., are provided below.


Additional information from the accounting records:

During 2018, $248 million of equipment was purchased to replace $180 million of equipment (90% depreciated) sold at book value.

In order to maintain the usual policy of paying cash dividends of $68 million, it was necessary for Red to borrow $68 million from its bank.


Required:
Prepare the statement of cash flows of Red, Inc., using the direct method to report operating activities. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10). Amounts to be deducted should be indicated with a minus sign.)

RED, INC.
Comparative Balance Sheets
December 31, 2018 and 2017 ($ in millions) 2018 2017 Assets Cash $ 42 $ 138 Accounts receivable 194 150 Prepaid insurance 14 8 Inventory 300 193 Buildings and equipment 436 368 Less: Accumulated depreciation (137 ) (258 ) $ 849 $ 599 Liabilities Accounts payable $ 105 $ 136 Accrued expenses payable 13 21 Notes payable 68 0 Bonds payable 144 0 Shareholders’ Equity Common stock 418 418 Retained earnings 101 24 $ 849 $ 599

Explanation / Answer

Solution :

Computation of cash received from customers Particulars Amount (In Million) Beginning accounts receivables $150.00 Add: Sales $2,180.00 Less: Ending accounts receivables $194.00 Cash received from customers $2,136.00
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