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Zigs Industries had the following operating results for 2011: sales = $27,960; c

ID: 2726485 • Letter: Z

Question

Zigs Industries had the following operating results for 2011: sales = $27,960; cost of goods sold = $19,360; depreciation expense = $4,940; interest expense = $2,190; dividends paid = $1,050. At the beginning of the year, net fixed assets were $16,680, current assets were $5,780, and current liabilities were $3,300. At the end of the year, net fixed assets were $20,260, current assets were $7,116, and current liabilities were $3,840. The tax rate for 2011 was 30 percent.

   

  

  

    

If no new debt was issued during the year, what is the cash flow to creditors?

  

  

If no new debt was issued during the year, what is the cash flow to stockholders? (Negative amount should be indicated by a minus sign.)

a. What is net income for 2011?

Explanation / Answer

Part A

Sales

27960

(-) cost of goods sold

-19360

Gross profit

8600

(-) Depreciation

-4940

EBIT

3660

(-) Interest

-2190

EBT

1470

(-) taxes 30%

-441

Net Income

1029

Part B

Operating cash flow =EBIT ( 1-t) + Depreciation

                                        = 3660 x (1-0.30) +4940

                                        = 7502

Part C

Cash flow from asset= operating cash flow – capital spending – net working capital

                                         = 7502 – (20260 -16680) – (7616-3840-5780+3300)

                                         = 2626

Part d

Cash flow to creditors = interest – net new debt

                                                = 2190 -0

                                                = 2190

Sales

27960

(-) cost of goods sold

-19360

Gross profit

8600

(-) Depreciation

-4940

EBIT

3660

(-) Interest

-2190

EBT

1470

(-) taxes 30%

-441

Net Income

1029