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Company XYZ Balance Sheet (In Millions) Jan. 1 Dec. 31 Source Use ASSETS Cash $2

ID: 2699022 • Letter: C

Question

Company XYZ Balance Sheet (In Millions) Jan. 1 Dec. 31


Source Use

ASSETS


Cash $25 $20 _____ _____

Mkt. Sec. 30 22 _____ ______

Acct. Rec. 50 60 _____ _____

Inventory 120 150 _____ ____

Total Curr. Assets $225 $252 _____ _____

Gross Fixed Assets $155 $170 _____ ___

Less: Accum. Dep. (47) (55) _____ _____

Net Fixed Assets $108 $115 _____ _____

Total Assets $333 $367


LIABILITIES

Accounts Payable $41 $35 _____ _____

Notes Payable 30 15 _____ ____

Other Liabilities 19 35 _____ _____

Long Term Debt 21 25 _____ ____

Total Liabilities $111 $110


OWNERS EQUITY

Common Stock $83 $83 _____ _____

Retained Earnings 139 174 _____ _____

Total Equity $222 $257

Total Liab. & OE $333 $367

During the year XYZ purchased an additional $15million worth of fixed assets. The charge for depreciation in 2000 was $8 million. In addition, earnings after tax amounted to 70 million, and the company paid out 35 million in dividends. Based on the above information, prepare a 2000 statement of cash flows for XYZ.

2) The 1999 Balance Sheet for ABC Corporation is shown below:

Assets 1999 Liabilities 1999

Cash $10,000 Accounts Payable $ 8,000

Accounts Receivable 20,000 Accruals 2,000

Inventory 40,000 Total Current Liabilities $10,000

Total Current Assets $70,000 Bonds $30,000

Net Fixed Assets $150,000 Total Liabilities $40,000


Owners Equity

Common Stock $100,000 Retained Earnings 80,000

Total Assets $220,000 Total Liab.& OE $220,000



The firm is currently operating at 100% capacity with sales of $100,000. Management believes that next year sales will increase by 10% and it is anticipating that the firms profit margin will remain at 20%. The dividend payout for next year will be 45%. In the year 2,000 what will the firms additional funds needed be? (In answering this question you must prepare a pro forma balance sheet.)

Explanation / Answer

Net Income

70

Depriciation

8

78

Changes in Operating Accounts

Increase in Recievables

-10

Increase in Inventory

-30

Decrease in Payables

-6

Decrease in Mkt. Securities

8

Increase in Other Liabilities

16

-22

Cash Flow from Operations

56

Purchase of Fixed Assets

-15

Long Term Debt

4

Cash Flow from Investing

-11

Decrease in Notes Payable

-15

Cash Dividends

-35

Cash Flow from Financing

-50

Total Cash Flow

-5

Net Income

70

Depriciation

8

78

Changes in Operating Accounts

Increase in Recievables

-10

Increase in Inventory

-30

Decrease in Payables

-6

Decrease in Mkt. Securities

8

Increase in Other Liabilities

16

-22

Cash Flow from Operations

56

Purchase of Fixed Assets

-15

Long Term Debt

4

Cash Flow from Investing

-11

Decrease in Notes Payable

-15

Cash Dividends

-35

Cash Flow from Financing

-50

Total Cash Flow

-5

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