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Complete the statement of sources and uses of cash from the following entries: N

ID: 2773819 • Letter: C

Question

Complete the statement of sources and uses of cash from the following entries:   Net income $3,300   Dividends 700   Additions to inventory 300   Additions to receivables 330   Depreciation 270   Reduction in payables 730   Net issuance of long-term debt 480   Sale of fixed assets 240 Sources      Issued long-term debt $_____         Sale of fixed assets $_____      Cash from operations:          Net income $_____            Depreciation $_____        Total sources $_____   Uses      Additions to inventory $_____      Increase in accounts receivable $_____        Decrease in accounts payable $_____        Payment of dividends $_____        Total uses $_____   Complete the statement of sources and uses of cash from the following entries:

Explanation / Answer

Sources

     Issued long-term debt

$480  

     Sale of fixed assets

$240

     Cash from operations:

         Net income

$3,300  

         Depreciation

$270  

     Total sources

$4,290

  Uses

     Additions to inventory ( Used Cash for buying additional inventory – Treated as expense)

$300

     Increase in accounts receivable ( Used cash for improving the accounts receivable – Treated as expense)

$330

     Decrease in accounts payable( Used cash for decreasing the accounts receivable – Treated as expense)

$730

     Payment of dividends - Expense

$700

     Total uses

$2,060  

Therefore Cash balance is 4,290 -2,060 = $2,230

Sources

     Issued long-term debt

$480  

     Sale of fixed assets

$240

     Cash from operations:

         Net income

$3,300  

         Depreciation

$270  

     Total sources

$4,290

  Uses

     Additions to inventory ( Used Cash for buying additional inventory – Treated as expense)

$300

     Increase in accounts receivable ( Used cash for improving the accounts receivable – Treated as expense)

$330

     Decrease in accounts payable( Used cash for decreasing the accounts receivable – Treated as expense)

$730

     Payment of dividends - Expense

$700

     Total uses

$2,060  

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