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Gregory Mining LLC shows the following information on its 2014 income statement:

ID: 2784422 • Letter: G

Question

Gregory Mining LLC shows the following information on its 2014 income statement: sales = $317,800; costs = $211,400; other expenses = $18,500; depreciation expense = $31,200; interest expense = $2,100; taxes = $18,600; dividends = $12,000. In addition, you're told that the firm issued $4,500 in new equity during 2014, and redeemed $6,500 in outstanding long-term debt. If net fixed assets increased by $7,400 during the year, what was the addition to net working capital?

A. $17,900

B. $14,600

C. $15,800

D. $16,200

E. $17,400

Explanation / Answer

Answer B $14600.00

Addition to Net Working Capital

Sales $ 317800

Less Costs $ 211400

Other Expenses $ 18500

Depreciation Expenses $ 31200

Interest Expense $ 2100

Taxes $ 18600

Dividends $ 12000   

$ 24000

Add Cost of new Equity

issued during 2014 $ 4500

$ 28500

Less Cost of Redemption $ 6500

of Long Term Debt $ 22000

Less Additions to $ 7400

Fixed Assets  

Net Additions to Working

Capital $ 14600