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Condensed financial data of Bramble Corp. follow. Bramble Corp. Comparative Bala

ID: 2580224 • Letter: C

Question

Condensed financial data of Bramble Corp. follow.

Bramble Corp.
Comparative Balance Sheets
December 31

Assets

2017

2016

$ 138,976

$ 83,248

151,016

65,360

193,500

176,902

48,848

44,720

237,360

187,480

490,200

417,100

(86,000

)

(89,440

)

$1,173,900

$885,370

Liabilities and Stockholders’ Equity

$ 175,440

$ 115,756

28,380

36,120

189,200

251,120

378,400

301,000

402,480

181,374

$1,173,900

$885,370

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

$668,151

$232,991

21,345

79,980

46,922

8,136

12,900

402,274

$ 265,877


Additional information:


Prepare a statement of cash flows using the indirect method.

Bramble Corp.
Comparative Balance Sheets
December 31

Assets

2017

2016

Cash

$ 138,976

$ 83,248

Accounts receivable

151,016

65,360

Inventory

193,500

176,902

Prepaid expenses

48,848

44,720

Long-term investments

237,360

187,480

Plant assets

490,200

417,100

Accumulated depreciation

(86,000

)

(89,440

)

Total

$1,173,900

$885,370

Liabilities and Stockholders’ Equity

Accounts payable

$ 175,440

$ 115,756

Accrued expenses payable

28,380

36,120

Bonds payable

189,200

251,120

Common stock

378,400

301,000

Retained earnings

402,480

181,374

Total

$1,173,900

$885,370

Explanation / Answer

Statement of cash flow :

Cash flow from operating activities Net income 265877 Adjustment to reconcile net income Depreciation expenses 79980 Loss on disposal of assets 12900 Increase account receivable (85656) Increase inventory (16598) Increase prepaid expenses (4128) Increase account payable 59684 Decrease accured expenses payable (7740) Net cash flow from operating activities 304319 Cash flow from investing activities Purchase plant assets (172000) Sale plant assets 2580 Purchase long term investment (49880) Net cash flow from investing activities (219300) Cash flow from financing activities Dividend paid (44771) Repaid bonds payable (61920) Issue common stock 77400 Net cash flow from financing activities (29291) Net cash flow 55728 Beginning cash 83248 Ending cash 138976
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