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During the year, Belyk Paving Co. had sales of $2,383,000. Cost of goods sold, a

ID: 2587622 • Letter: D

Question

During the year, Belyk Paving Co. had sales of $2,383,000. Cost of goods sold, administrative and selling expenses, and depreciation expense were $1,442,000, $436,700, and $491,700, respectively. In addition, the company had an interest expense of $216,700 and a tax rate of 40 percent. (Ignore any tax loss carryback or carryforward provisions.) a. What is the company’s net income? (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) Net income _______ $ b. What is it's operating cash flow? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) Operating cash flow $_______

Explanation / Answer

Particulars

(In $)

Sales

2,383,000

Less: Cost of Goods Sold

(1,442,000)

Gross profit

941,000

Less: Adm. And Selling Expenses

(436,700)

Depreciation

(491,700)

Net profit before Interest

12,600

Interest

(216,700)

Net Income Before Tax

(204,100)

Tax@40%

-

Net Income

(204,100)

Net Income = (204,100)

2.

Cash Flow from Operating

Particulars

(In $)

Sales

2,383,000

Less: Cost of Goods Sold

(1,442,000)

Gross profit

941,000

Less: Adm. And Selling Expenses

(436,700)

Depreciation

(491,700)

Net profit before Interest

12,600

ADD: Depreciation

491,700

Net Operating Cash flow

504,300

Operating Cash Flow = $504,300

Particulars

(In $)

Sales

2,383,000

Less: Cost of Goods Sold

(1,442,000)

Gross profit

941,000

Less: Adm. And Selling Expenses

(436,700)

Depreciation

(491,700)

Net profit before Interest

12,600

Interest

(216,700)

Net Income Before Tax

(204,100)

Tax@40%

-

Net Income

(204,100)

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