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Here are comparative balance sheets for Velo Company. VELO COMPANY Comparative B

ID: 2536623 • Letter: H

Question

Here are comparative balance sheets for Velo Company.

VELO COMPANY

Comparative Balance Sheets

December 31

Assets

2017

2016

Cash

$ 73,200

$ 32,700

Accounts receivable

85,600

70,500

Inventory

169,800

186,600

Land

74,000

100,600

Equipment

260,500

200,100

Accumulated depreciation—equipment

(65,800

)

(33,700

)

Total

$597,300

$556,800

Liabilities and Stockholders’ Equity

Accounts payable

$ 35,400

$ 47,300

Bonds payable

151,400

203,000

Common stock ($1 par)

217,500

173,200

Retained earnings

193,000

133,300

Total

$597,300

$556,800

Additional information:

1. Net income for 2017 was $104,100.

2. Cash dividends of $44,400 were declared and paid.

3. Bonds payable amounting to $51,600 were redeemed for cash $51,600.

4. Common stock was issued for $44,300 cash.

5. No equipment was sold during 2017, but land was sold at cost.

Prepare a statement of cash flows for 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).)

VELO COMPANY
Statement of Cash Flows

$

Adjustments to reconcile net income to

$

$

Explanation / Answer

Cash flow statement

for the period ended 31 dec 2017

Cash flow statement

for the period ended 31 dec 2017

cash flow from operaing activity Net income 104100 adjustment to reconcile net income to cash flow depreciation [65800-33700] 32100 increase in receivable (15100) decrease in inventory 16800 decrease in accounts payable (11900) 21900 net cash provided by operating activity 126000 cash flow from investing activity saleof land [100600-74000] 26600 purchase of equipment [260500-200100] (60400) cash used by investing activity (33800) cash flow from financing activity redemption of bond payable (51600) dividend paid (44400) common stock issued 44300 net cash used by financing activity (51700) net increase /(decrease)in cash 40500 beginning cash 32700 cash at end 73200
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