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XS Supply Company is developing its annual financial statements at December 31.

ID: 2590751 • Letter: X

Question

XS Supply Company is developing its annual financial statements at December 31. The statements are complete except for the statement of cash flows. The completed comparative balance sheets and income statement are summarized Previous Year Current Year Balance Sheet at December 31 Cash Accounts Receivable Inventory Equipment Accumulated Depreciation-Equipment 35,600 41,600 125,500 34,720 29,750 28,300 38,300 103,000 (30,600) (25,300) $206,820 $174,050 Accounts Payable Salaries and Wages Payable Note Payable (long-term) Common Stock Retained Earnings $ 36,600 $27,300 1,550 47,000 72,900 25,300 1,320 40,700 90,400 37,800 $206,820 $174,050 Income Statement Sales Revenue Cost of Goods Sold Other Expenses $123,000 71,500 39,000 Net Income $12,500 Additional Data a. Bought equipment for cash, $22,500. b. Paid $6,300 on the long-term note payable c. Issued new shares of stock for $17,500 cash d. No dividends were declared or paid e. Other expenses included depreciation, $5,300; Salaries and wages, $20,300; taxes, $6,300; utilities, $7,100. f. Accounts Payable includes only inventory purchases made on credit. Because there are no liability accounts relating to taxes or other expenses, assume that these expenses were fully paid in cash

Explanation / Answer

XS Supply Company

CASH FLOW STATEMENT FOR THE YEAR ENDED DEC 31

$

$

CASH FLOW FROM OPERATING ACTIVITIES

Net Income

           12,500.00

Adjustments to Reconcile Net Income to Net Cash Provided by

Operating Activities:

Decrease in inventory

          (3,300.00)

Decrease in Accounts Receivable

          (7,300.00)

Increase in Accounts Payable

             9,300.00

Decrease in Salaries and Wages payable

              (230.00)

Depreciation

             5,300.00

               3,770.00

Net Cash provided by Operating Activities

          16,270.00

CASH FLOW FROM INVESTING ACTIVITIES

Cash Payments to Purchase Equipment

        (22,500.00)

Net Cash Used in Investing Activities

       (22,500.00)

CASH FLOW FROM FINANCING ACTIVITIES

Cash Receipts from issuing stock

           17,500.00

Cash payments to Notes payable (long - term)

          (6,300.00)

Net Cash provided by Financing Activities

          11,200.00

Net Increase in Cash during the year

             4,970.00

Cash Balance, January 1

          29,750.00

Cash Balance, December 31

          34,720.00

XS Supply Company

CASH FLOW STATEMENT FOR THE YEAR ENDED DEC 31

$

$

CASH FLOW FROM OPERATING ACTIVITIES

Net Income

           12,500.00

Adjustments to Reconcile Net Income to Net Cash Provided by

Operating Activities:

Decrease in inventory

          (3,300.00)

Decrease in Accounts Receivable

          (7,300.00)

Increase in Accounts Payable

             9,300.00

Decrease in Salaries and Wages payable

              (230.00)

Depreciation

             5,300.00

               3,770.00

Net Cash provided by Operating Activities

          16,270.00

CASH FLOW FROM INVESTING ACTIVITIES

Cash Payments to Purchase Equipment

        (22,500.00)

Net Cash Used in Investing Activities

       (22,500.00)

CASH FLOW FROM FINANCING ACTIVITIES

Cash Receipts from issuing stock

           17,500.00

Cash payments to Notes payable (long - term)

          (6,300.00)

Net Cash provided by Financing Activities

          11,200.00

Net Increase in Cash during the year

             4,970.00

Cash Balance, January 1

          29,750.00

Cash Balance, December 31

          34,720.00