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Condensed financial data of Novak Corp. follow. Novak Corp. Comparative Balance

ID: 2539208 • Letter: C

Question

Condensed financial data of Novak Corp. follow.

Novak Corp.
Comparative Balance Sheets
December 31

Assets

2017

2016

$ 110,696

$ 66,308

120,286

52,060

154,125

140,905

38,908

35,620

189,060

149,330

390,450

332,225

(68,500

)

(71,240

)

$935,025

$705,208

Liabilities and Stockholders’ Equity

$ 139,740

$ 92,201

22,605

28,770

150,700

200,020

301,400

239,750

320,580

144,467

$935,025

$705,208

Novak Corp.
Income Statement Data
For the Year Ended December 31, 2017

$532,190

$185,580

17,002

63,705

37,374

6,480

10,275

320,416

$ 211,774


Additional information:


Prepare a statement of cash flows 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).)

Novak Corp.
Comparative Balance Sheets
December 31

Assets

2017

2016

Cash

$ 110,696

$ 66,308

Accounts receivable

120,286

52,060

Inventory

154,125

140,905

Prepaid expenses

38,908

35,620

Long-term investments

189,060

149,330

Plant assets

390,450

332,225

Accumulated depreciation

(68,500

)

(71,240

)

Total

$935,025

$705,208

Liabilities and Stockholders’ Equity

Accounts payable

$ 139,740

$ 92,201

Accrued expenses payable

22,605

28,770

Bonds payable

150,700

200,020

Common stock

301,400

239,750

Retained earnings

320,580

144,467

Total

$935,025

$705,208

Explanation / Answer

Answer:-

Novak Corp. Statement of Cash Flow (Using Indirect Method) For the year ended December 31 Particulars Amount $ Cash flow from opreating activities Net Income 211774 Adjustments to reconcile net income to net cash provided by opreating activities Adjustment for non cash effects Depreciation 63705 Loss on disposal of plant assets 10275 Change in opreating assets & liabilities Increase in Accounts Receiviable -68226 Increase in Inventory -13220 Increase in Prepaid expenses -3288 Increase in Accounts payable 47539 Decrease in Accrued expense payable -6165 Net cash flow from opreating activities (a) 242394 Cash Flow from Financing activities Issue of common stock 61650 Repayment of bonds -49320 Cash dividend paid -35661 Net cash Flow from Financing activities (b) -23331 Cash Flow from Investing activities Purchase of New plant assets -137000 Sale of old plant assets 2055 Purchase of Long term investments -39730 Net cash Flow from Investing activities (c) -174675 Net Channge in cash c=a+b+c 44388 Beginning cash balance 66308 Closing cash balance 110696
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