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NOSKER COMPANY Comparative Balance Sheets December 31 Assets 2017 2016 $37,000 $

ID: 2585734 • Letter: N

Question

NOSKER COMPANY
Comparative Balance Sheets
December 31

Assets

2017

2016

$37,000

$20,500

32,300

18,800

29,300

20,000

59,700

77,300

(29,100

)

(24,000

)

$129,200

$112,600

Liabilities and Stockholders’ Equity

$28,900

$ 16,700

7,200

8,500

26,000

33,800

17,000

13,400

50,100

40,200

$129,200

$112,600

NOSKER COMPANY
Income Statement
For the Year Ended December 31, 2017

$241,100

176,600

64,500

24,100

40,400

3,400

37,000

7,700

$29,300

Prepare a statement of cash flows for Nosker Company using the direct method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

The following are the financial statements of Nosker Company.

NOSKER COMPANY
Comparative Balance Sheets
December 31

Assets

2017

2016

Cash

$37,000

$20,500

Accounts receivable

32,300

18,800

Inventory

29,300

20,000

Equipment

59,700

77,300

Accumulated depreciation—equipment

(29,100

)

(24,000

)

   Total

$129,200

$112,600

Liabilities and Stockholders’ Equity

Accounts payable

$28,900

$ 16,700

Income taxes payable

7,200

8,500

Bonds payable

26,000

33,800

Common stock

17,000

13,400

Retained earnings

50,100

40,200

   Total

$129,200

$112,600

NOSKER COMPANY
Income Statement
For the Year Ended December 31, 2017

Sales revenue

$241,100

Cost of goods sold

176,600

Gross profit

64,500

Operating expenses

24,100

Income from operations

40,400

Interest expense

3,400

Income before income taxes

37,000

Income tax expense

7,700

Net income

$29,300


Additional data:
1. Dividends declared and paid were $19,400. 2. During the year equipment was sold for $8,900 cash. This equipment cost $17,600 originally and had a book value of $8,700 at the time of sale. 3. All depreciation expense, $13,800, is in the operating expenses. 4. All sales and purchases are on account.
Further analysis reveals the following.
1. Accounts payable pertain to merchandise suppliers. 2. All operating expenses except for depreciation were paid in cash.

Explanation / Answer

NOSKER COMPANY Statement of Cash Flows For the Year Ended December 31, 2017 Cash flows from operating activities      Cash receipts from customers $2,27,600      Less cash payments:          To suppliers        1,73,700.00          ForOperating expenses 24100-13800            10,300.00          For income taxes              9,000.00          For interest              3,400.00 1,96,400          Net cash provided by operating activities 31,200 Cash flows from investing activities      Sale of equipment 8,900      Net cash provided by investing activities 8,900 Cash flows from financing activities      Issuance of common stock 3,600      Redemption of bonds -7,800      Payment of dividends -19,400            Net cash used by financing activities -23,600 Net increase in cash 16,500 Cash at beginning of period 20,500 Cash at end of period $           37,000      Cash receipts from customers Accounts receivable Beg 18800 ADD Sales revenue 241100 Less Accounts receivable End 32300      Cash receipts from customers 227600          To suppliers Ending Inventory 29300 Add Cost of goods sold 176600 Less Beginning Inventory 20000 AddAccounts payable Beg 16700 Less Accounts payable end 28900          To suppliers 173700 Income taxes payable beg 8500 Add Income tax expense 7700 Less Income taxes payable End 7200          For income taxes 9000