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Q3. Q4) Graffiti Advertising, Inc., reported the following financial statements

ID: 2811561 • Letter: Q

Question

Q3.

Q4)

Graffiti Advertising, Inc., reported the following financial statements for the last two years. (Enter your answer as directed, but do not round intermediate calculations.) 2014 Income Statement Sales Costs of goods sold Selling & administrative Depreciation $621,720 334,427 137,206 60,033 EBIT Interest $90,054 21,226 EBT Taxes $ 68,828 27,531 Net income $ 41,297 Dividends Addition to retained earnings $ 15,600 25,697 GRAFFITI ADVERTISING, INC Balance Sheet as of December 31, 2013 $ 14,652 Accounts payable 20,893 Notes payable Cash Accounts receivable Inventory $10,535 15,858 15,173 Current liabilities Current assets Net fixed assets $ 26,39:3 $150,500 $252,694 50,718 Long-term debt $ 378,869 Owner's equity Total assets $ 429,587 Total liabilities and owners' equity $ 429,587 GRAFFITI ADVERTISING, INC Balance Sheet as of December 31, 2014 $ 15,737 Accounts payable 23,209 Notes payable Cash Accounts receivable Inventory $ 11,563 18,113 25,029 Current liabilities Current assets Net fixed assets $ 63,975 Long-term debt $ 446,942 Owner's equity $ 29,676 $ 167,200 $ 314,041 Total assets $510,917 Total liabilities and owners' equity $510,917

Explanation / Answer

Answer to Question 3.

Requirement 1.
Operating Cash Flow = EBIT + Depreciation – Taxes
Operating Cash Flow = $90,054 + $60,033 - $27,531
Operating Cash Flow = $122,556

Requirement 2.
Change in Net Working Capital = Ending NWC – Beginning NWC
Net Working Capital (NWC) = Current Assets
Ending NWC = $63,975 - $29,676 = $34,299
Beginning NWC = $50,718 - $26,393 = $24,325

Change in Net Working Capital = $34,299 - $24,325
Change in Net Working Capital = $9,974

Requirement 3.
Net Capital Spending = Ending NFA – Beginning NFA + Depreciation
Net Capital Spending = $446,942 - $378,869 + $60,033
Net Capital Spending = $128,106

Requirement 4.
Cash Flow from Assets = OCF – Change in NWC – Net Capital Spending
Cash Flow from Assets = $122,556 - $9,974 - $128,106
Cash Flow from Assets = $15,524