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Exercise 12-4 The current sections of Buffalo Corp.’s balance sheets at December

ID: 2590800 • Letter: E

Question

Exercise 12-4

The current sections of Buffalo Corp.’s balance sheets at December 31, 2016 and 2017, are presented here. Buffalo Corp.’s net income for 2017 was $155,448. Depreciation expense was $27,432.

2017

2016

$106,680

$ 100,584

81,280

90,424

170,688

174,752

27,432

22,352

$386,080

$388,112

$ 15,240

$ 5,080

86,360

93,472

$101,600

$ 98,552



Prepare the net cash provided (used) by operating activities section of the company’s statement of cash flows for the year ended December 31, 2017, using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Adjustments to reconcile net income to

2017

2016

Current assets    Cash

$106,680

$ 100,584

   Accounts receivable

81,280

90,424

   Inventory

170,688

174,752

   Prepaid expenses

27,432

22,352

Total current assets

$386,080

$388,112

Current liabilities    Accrued expenses payable

$ 15,240

$ 5,080

   Accounts payable

86,360

93,472

Total current liabilities

$101,600

$ 98,552

Explanation / Answer

Partial Statement of Cash Flows For the Year Ended December 31, 2017 Cash Flows from Operating Activities Net income 155448 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense 27432 Decrease in Accounts receivable 9144 Decrease in Inventory 4064 Increase in Prepaid expenses -5080 Increase in Accrued expenses payable 10160 Decrease in Accounts payable -7112 38608 Net Cash Provided by Operating Activities 194056