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12. Use the data from the following fnancial tatements 3, The company paid inter

ID: 2799803 • Letter: 1

Question

12. Use the data from the following fnancial tatements 3, The company paid interest espemse of $17,400 for 201 and had an ovr rate of 40% for 2011. What is the operating cash flow (OCF)? What is the net capital spending (NCS) ? Partial Income Statement Year Ending 2011 Sales revenue Cost of goods sold Fixed costs Selling, general, and administrative expenses $349,900 $142,000 $42,800 $28,100 $46.100 Partial Balance Sheet 12/31/2010 ASSETS Cash Accounts receivable Inventories Fixed assets LIABILITIES S 16,000!Notes payable $28,000!Accounts payable $48,200 Long-term debt $13,900 $19,000 $189,800 $368,200 OWNERS EQUITY $140,1Retained earnings $81,900 Common stock $132,000 Intangible assets Partial Balance Sheet 12/31/2011 LIABILITIES ASSETS $26,100 Notes payable $19.200 Accounts payable $53.200|Long-term debt 447,900 OWNERS' EQUITY $12,100 $24,100 $162,000 Accounts recelvable Fixed assets Retained eanings $181,800 $82,000Common stock Intangible assets

Explanation / Answer

Income statement for the year ended 2011

Particulars Amount($)

Net sales $349900

Cost of goods sold ($142000)

Gross profit $207900

Fixed cost ($42800)

Selling and administrative expenses ($28100)

Depreciation ($46100)

Operating income $90900

Interest expense ($17400)

Earnings before tax $73500

Tax rate 40% ($29400)

Net income $44100.

1.

Cash flows from operating activities:

Net income $44100

Depreciation $46100

Adjustments:

Decrease in accounts receivable $8800

Increase in inventory ($5000)

Decrease in notes payable ($1800)

Increase in accounts payable $5100

Net cash flows from operating $97300

activities

2.

Net capital spending = $447900 - $368200

= $79700.