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#9 C presents the following information for the year just ended. Cash Beginning

ID: 2596187 • Letter: #

Question

#9

C presents the following information for the year just ended.

Cash Beginning                                   $45,200           Increase in Accounts Rec.       5,000

Dividends paid                                    65,000             Interest paid                             19,000

Income taxes paid                                71,000             Cost of Goods Sold                600,000

Increase in Inventories            50,000             Increase in Payables                15,000

Cash paid to acquire equipment           21,000             Proceeds from loan                 10,000

Loans made to borrowers                    5,000               Collections on loans                4,000

Interest and dividends received           17,000             Sales                                        800,000

Present the Operating Activities section of a proper statement of cash flows. Put brackets around disbursements. The Investing and Financing sections are extra credit. Indirect method.

T Company

Statement of Cash Flows

Operating Activities

Net Income

Explanation / Answer

Note:

Net Income = Sales -Cost of goods sold - Interest paid - Income tax paid

= $800000 - $600000 - $19000 - $71000 = $110000

Particulars Amount ($) Amount ($) Cash flow from operating activities Net Income 110000 Increase in Inventory (50000) Increase in accounts receivable (5000) Increase in payable 15000 Cash flow from operating activities 70000 Cash flow from investing activities Loan made to borrowers (5000) Cash paid to acquire equipment (21000) Interest and dividends received 17000 Dividends paid (65000) Collection on loan 4000 Cash used in investing activities (70000) Cash flow from Financing activities Proceeds from loans 10000 Cash flow from Financing activities 10000