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During the year, Belyk Paving Co. had sales of $2,399,000. Cost of goods sold, a

ID: 2673521 • Letter: D

Question

During the year, Belyk Paving Co. had sales of $2,399,000. Cost of goods sold, administrative and selling expenses, and depreciation expense were $1,426,000, $435,100, and $490,100, respectively. In addition, the company had an interest expense of $215,100 and a tax rate of 40 percent. (Ignore any tax loss carryback or carryforward provisions.)

Required:
(a) What is Belyk’s net income? (Do not include the dollar sign ($). Negative amount should be indicated by a minus sign.)

Net income $

(b) What is Belyk’s operating cash flow? (Do not include the dollar sign ($).)

Operating cash flow $

Explanation / Answer

a) the income statement of company is

sales ------------------------------------------ $2,399,000
costs-------------------------------------------$1,426,000
Administrative and selling expenses------ $ 435,100
depreciation expenses--------------------- $ 490,100
----------------------------------------------------------------
EBIT ------------------------------------------$ 47800
interest expenses---------------------------$215,100
---------------------------------------------------------------
EBIT------------------------------------------ - $167,300
taxes----------------------------------------- 0
--------------------------------------------------------------
Net income ==========================-$167,300
                                                               -------------

b)OCF = EBIT+Depreciation-taxes

          = $47800+$490,100-0

          = $537,900

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