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The 2008 balance sheet of Maria\'s Tennis Shop, Inc., showed $2.55 million in lo

ID: 2816011 • Letter: T

Question

The 2008 balance sheet of Maria's Tennis Shop, Inc., showed $2.55 million in long-term debt, $790,000 in the common stock account, and $6.05 million in the additional paid-in surplus account. The 2009 balance sheet showed $3.8 million, $905,000, and $8.25 million in the same three accounts, respectively. The 2009 income statement showed an interest expense of $330,000. The company paid out $640,000 in cash dividends during 2009. If the firm's net capital spending for 2009 was $680,000, and the firm reduced its net working capital investment by $135,000, the firm's 2009 operating cash flow, or OCF?


rev: 09_17_2012

$-2,595,000

$-4,420,000

$-2,050,000

$-3,330,000

$2,865,000

The 2008 balance sheet of Maria's Tennis Shop, Inc., showed $2.55 million in long-term debt, $790,000 in the common stock account, and $6.05 million in the additional paid-in surplus account. The 2009 balance sheet showed $3.8 million, $905,000, and $8.25 million in the same three accounts, respectively. The 2009 income statement showed an interest expense of $330,000. The company paid out $640,000 in cash dividends during 2009. If the firm's net capital spending for 2009 was $680,000, and the firm reduced its net working capital investment by $135,000, the firm's 2009 operating cash flow, or OCF?

Explanation / Answer

C.-2,050,000.

First let us know cash flow to creditors:

now,

let us know cash flow to shareholders:

now,

let us know cash flow from assets

=> cash flow to creditors + cash flow to stock holders

=>-920,000 - 1,675,000

=>- $2,595,000.

now,

operating cash flow = cash flow from assets + change in NWC + net capital spending

=>- 2,595,000 + (-135,000) +680,000

=> - $2,050,000.

increase in long term debt ($2.55 million - $3.8 million)` -$1,250,000 interest paid 330,000 cash flow to creditors -920,000