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The 2008 balance sheet of Maria\'s Tennis Shop, Inc., showed $2.3 million in lon

ID: 2817137 • Letter: T

Question

The 2008 balance sheet of Maria's Tennis Shop, Inc., showed $2.3 million in long-term debt, $780,000 in the common stock account, and $5.95 million in the additional paid-in surplus account. The 2009 balance sheet showed $4.05 million, $895,000, and $8.15 million in the same three accounts, respectively. The 2009 income statement showed an interest expense of $200,000. The company paid out $650,000 in cash dividends during 2009. If the firm's net capital spending for 2009 was $790,000, and the firm reduced its net working capital investment by $115,000, the firm's 2009 operating cash flow, or OCF?

Explanation / Answer

Cash flow to creditors= Interest-Net new borrowing

= 200000-(4050000-2300000)= -1550000

Cash flow to stockholders= Dividends-Net new equity

= 650000-(895000+8150000-780000-5950000)

=-1665000

Cash flow from assets= Cash flow to creditors +Cash flow to stockholders

= -1550000-1665000=-3215000

Cash flow from assets= OCF-NWC-Net capital spending

-3215000= OCF-790000-(-115000)

OCF= 675000-3215000= -2540000