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Using the table below create SinCo\'s Income Statement for 2013 and 2014. (Do no

ID: 2808191 • Letter: U

Question

Using the table below create SinCo's Income Statement for 2013 and 2014.(Do not round intermediate calculations. Round your answer to 2 decimal places.)

Now uses the above table to create an Balance Sheet for 2013 and 2014

Use SinCo's Income Statement and Balance Sheet to create a Statement of Cash Flows for 2014. (I only need this portion of the problem solved)

Does the 2014 Cash Balance from the Balance Sheet equal the Ending Cash Balance from the Statement of Cash Flows?  TrueFalse

2013 2014 Revenue $4,000 5450 Cost of Good Sold 1,600 2,616 Depreciation 500 494 Inventory 300 335 SG&A 500 533 Interest Expenses 150 167 Common Stock and Paid-in Capital 2,200 2,200 Federal and State Taxes (35% of EBT) 400 Accounts Payable 300 320 Accounts Receivable 400 418 Net Fixed Assets 5,000 5168 Retained Earnings (Balance Sheet) 1,000 Long-Term Debt 2,000 2630 Notes Payable 1,000 715 Dividends Paid 410 410 Cash 800

Explanation / Answer

SinCo's EBITDA for 2014 = Revenue - Cost of Goods Sold - SG&A

= 5450 - 2616 - 533 = 2301

SinCo's EBIT for 2014 = EBITDA - Depreciation

= 2301 - 494 = 1807

SinCo's Net Income for 2014 =EBIT - Interest Expense - Tax @ 35%

= 1807 - 167 - 35% * (1807 - 167) = 1640 - 574 = 1066

SinCo's 2014 Retained Earnings = Net Income - Dividend = 1066 - 410 = 656

Retained earning balance for 2014 in Balance sheet = Retained earnings of 2003 + Current yrear retained earnings

= 1000 + 656 = 1656

Total Liabilities and Shareholders Equity = Common equity + Reatined earnings + Long term debt + Notes payable + Account payables

= 1656 + 2200 + 2630 + 715 + 320 = 7521

Total Assets = Inventory + Accounts Recievables + Net fixed assets + Cash balance

= 335 + 418 + 5168 + 1600 = 7377 = 7521

Total cash = Total Liailities - Total assets (excluding cash)

Total current assets = Inventory + Accounts recievables

= 335 + 418 = 753

Yes,  2014 Cash Balance from the Balance Sheet equal the Ending Cash Balance from the Statement of Cash Flows.

Cash Flow Statement Operating Activities 2004 Net Income 1066 Depreciation and Amortisation 494 Working Capital changes Increase in Accounts Recievabes -18 Decrease in Inventory -35 Increase in Accounts Payable 20 Cash flow from operations 1527 Investing Activities Capital Expenditure -662 Net cash flow from investments -662 Financing Activities Decrease in Notes Payable -285 Increase in Long term debt 630 Dividend Paid (Preference + Equity) -410 Net cash flow from financing activities -65 Net change in Cash 800 Opening Cash (2003) 800 Eneding Cash balance (2004) 1600