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Given the following selected information on Cicalese’s Chocolate, Inc., calculat

ID: 2651674 • Letter: G

Question

Given the following selected information on Cicalese’s Chocolate, Inc., calculate Cash Flow from Operating Activities for the year 20X1.

Dec 31, 20X0

Dec 31, 20X1

EAT

$ 600,000

$  750,000

Depreciation Exp.

100,000

110,000

Dividends

400,000

550,000

Accounts Receivable

1,500,000

2,000,000

Inventory

3,500,000

2,000,000

Accts. Payable/Accr.

350,000

500,000

Long-Term Debt

2,300,000

3,000,000

Common Stock

2,200,000

2,500,000

Retained Earnings

6,150,000

6,350,000

Dec 31, 20X0

Dec 31, 20X1

EAT

$ 600,000

$  750,000

Depreciation Exp.

100,000

110,000

Dividends

400,000

550,000

Accounts Receivable

1,500,000

2,000,000

Inventory

3,500,000

2,000,000

Accts. Payable/Accr.

350,000

500,000

Long-Term Debt

2,300,000

3,000,000

Common Stock

2,200,000

2,500,000

Retained Earnings

6,150,000

6,350,000

Explanation / Answer

Answer:-

Cicalese's chocolate Inc. Cash flow statement Particulars Amount Cash flow from operating activites Net income Retained earning (6350000 - 6150000) $200,000 Earning after tax (750000 - 650000) $150,000 $350,000 Add- Non cash expenses Depreciation $10,000 $10,000 Add- decrease in current assets Inventory $1,500,000 $1,500,000 Add- Increase in current liabilites $150,000 $150,000 less- Increase in current assets Account receivable ($500,000) ($500,000) net cash flow from operating activities $1,510,000
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