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Q2. Randolf wants to invest in a new roof for the store and the warehouse owned

ID: 2547299 • Letter: Q

Question

Q2. Randolf wants to invest in a new roof for the store and the warehouse owned by Comfy Homes.

The estimates for the job indicate that the cost will be $85,000. If Randolf completed the work on December 31, 2018 (and there was not yet any depreciation to record), please show how the work would change Comfy Homes' cash flow statements for the year-end 2018?

Assume that Randolf paid by taking out a new loan for $85,000 from the bank. Payment on the loan are not due for 18 months. Please see below the impact of both transactions on the balance sheet and income statement.

Please prepare the cash flow statement to reflect the new information.

COMFY HOME COMPANY COMFY HOME COMPANY COMFY HOME COMPANY

Balance Sheet Income Statement Statement of Cash Flows

As of December 31, 2018 For the twelve months ending December 31, 2018 For the twelve months ending December 31, 2018

in US$ '000 in US$ '000 in US$ '000

Current Assets Current Liabilities Total Revenue $1,598

Cost of Goods Sold $958

Cash $129 Current portion of bank loan $55 Gross Profit $640

Accounts receivable $310 Wages payable $109 Wages $195

Inventories $358 Accounts Payable $192 Selling expenses $48

Prepaid expenses $33 Deferred revenue and gift cards $13 Administrative expenses $93

Insurance expense $39

Depreciation expense $70

Total Current Assets $830 Total Current Liabilities $369 Operating Profit $195

Interest $27

Buildings and properties $540 Bank Loan $333 Taxes (21%) $35

Leasehold Improvements $130 Net Income $133

(Accumulated Depreciation) $(224) Owners' equity $250

Net $446 Retained earnings $324

Total Assets $1,276 Total liabilities and owners' equity $1,276

Increase/decrease in Cash

Assume Tenisa and Randolf want to take a $60,000 cash disbursement from Comfy Home's owners' equity before the end of 2018. They have plans to buy a home at the seaside.

a. What would be the impact of this transaction at year-end 2018 for Comfy Home? (choose all that apply)

i. a $60,000 decrease in net cash from operating activities

ii a $120,000 decrease in net cash

iii. a $60,000 decrease in net cash from investing activities

iv. a $60,000 decrease in net cash from financing activities

v. a $210,000 decrease in net cash from financing activities

b. If Comfy Home wished to increase its 2018 cash flow from operating activities following the cash disbursement to Tenisa and Randolf for their home, which of the following approaches would be effective? (choose all that apply)

i. Increase Comfy Home accounts payables by delaying payments to creditors until 2019.

ii. Take out an additional $30,000 in bank loans.

iii. Make arrangements with the IRS to defer some of the 2018 taxes payable to 2020.

iv. Sell a non-operating asset and realize a gain on the sale.

v. Increase Comfy Home accounts receivable by giving clients additional time to pay their debt

vi. Decrease prepaids by delaying payment of next year's insurance premium

vii Increase gift card sales

viii. Sell property or buildings (long-term assets) at book value

Assume Tenisa and Randolf want to take a $60,000 cash disbursement from Comfy Home's owners' equity before the end of 2018. They have plans to buy a home at the seaside.

a. What would be the impact of this transaction at year-end 2018 for Comfy Home? (choose all that apply)

i. a $60,000 decrease in net cash from operating activities

ii a $120,000 decrease in net cash

iii. a $60,000 decrease in net cash from investing activities

iv. a $60,000 decrease in net cash from financing activities

v. a $210,000 decrease in net cash from financing activities

b. If Comfy Home wished to increase its 2018 cash flow from operating activities following the cash disbursement to Tenisa and Randolf for their home, which of the following approaches would be effective? (choose all that apply)

i. Increase Comfy Home accounts payables by delaying payments to creditors until 2019.

ii. Take out an additional $30,000 in bank loans.

iii. Make arrangements with the IRS to defer some of the 2018 taxes payable to 2020.

iv. Sell a non-operating asset and realize a gain on the sale.

v. Increase Comfy Home accounts receivable by giving clients additional time to pay their debt

vi. Decrease prepaids by delaying payment of next year's insurance premium

vii Increase gift card sales

viii. Sell property or buildings (long-term assets) at book value

Explanation / Answer

Assume Tenisa and Randolf want to take a $60,000 cash disbursement from Comfy Home's owners' equity before the end of 2018. They have plans to buy a home at the seaside.

a. What would be the impact of this transaction at year-end 2018 for Comfy Home?

iv. a $60,000 decrease in net cash from financing activities

b.  If Comfy Home wished to increase its 2018 cash flow from operating activities following the cash disbursement to Tenisa and Randolf for their home, which of the following approaches would be effective?

i. Increase Comfy Home accounts payables by delaying payments to creditors until 2019.

iii. Make arrangements with the IRS to defer some of the 2018 taxes payable to 2020.

vi. Decrease prepaids by delaying payment of next year's insurance premium

vii Increase gift card sales