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The 2014 balance sheet of Sugarpova’s Tennis Shop, Inc., showed long-term debt o

ID: 2615649 • Letter: T

Question

The 2014 balance sheet of Sugarpova’s Tennis Shop, Inc., showed long-term debt of $5.9 million, and the 2015 balance sheet showed long-term debt of $6.3 million. The 2015 income statement showed an interest expense of $155,000.

What was the firm’s cash flow to creditors during 2015? (Negative amount should be indicated by a minus sign. Enter your answer in dollars, not millions of dollars, e.g., 1,234,567.)

The 2014 balance sheet of Sugarpova’s Tennis Shop, Inc., showed long-term debt of $5.9 million, and the 2015 balance sheet showed long-term debt of $6.3 million. The 2015 income statement showed an interest expense of $155,000.

Explanation / Answer

Net increase in borrowings = Opening balance of long term debt - Ending balance of long term debt

= 5,900,000 - 6,300,000

= -$400,000

Cash flow to creditors = Interest paid - Net increase in borrwings

= 155,000 - 400,000

= -$245,000