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Comparative balance sheets for 2016 and 2015 and a statement of income for 2016

ID: 3143475 • Letter: C

Question

Comparative balance sheets for 2016 and 2015 and a statement of income for 2016 are given below for Metagrobolize Industries. Additional information from the accounting records of Metagrobolize also is provided.



The statement of shareholders’ equity reveals reductions of $240,000 and $355,000 for stock dividends and cash dividends, respectively.


Prepare the statement of cash flows for Metagrobolize Industries using the indirect method. (Enter your answers in thousands. (i.e., 10,000 should be entered as 10).) Amounts to be deducted should be indicated with a minus sign.)

Comparative balance sheets for 2016 and 2015 and a statement of income for 2016 are given below for Metagrobolize Industries. Additional information from the accounting records of Metagrobolize also is provided.

Explanation / Answer

STATEMENT OF CASH FLOW :

INCREASE ACCOUNT RECEIVABLE

INCREASE INVENTORY

(340)

(420)

INCREASE ACCOUNT PAYABLE

INCREASE ACCURED LIABILITY

250

70

SALE OF EQUIPMENT

PURCHASE OF EQUIPMENT

44

(860)

cash received from customer = (3131-340)=2791 cash payment to supplier = (1160+420-250) = (1330) cash paid for expenses = (350-70)= (280) net cash flow from operating activity = 1181

CASH FLOW FROM OPERATING ACTIVITY NET INCOME 672 ADJUSTEMENT IN NET INCOME DEPRECIATION 704 GAIN ON SALE OF LAND (80) LOSS ON SALE OF EQUIPMENT 25 AMORTIZATION 300

INCREASE ACCOUNT RECEIVABLE

INCREASE INVENTORY

(340)

(420)

INCREASE ACCOUNT PAYABLE

INCREASE ACCURED LIABILITY

250

70

NET CASH FLOW FROM OPERATING ACTIVITY 1181 CASH FLOW FROM INVESTING ACTIVITY SALE OF LAND 200

SALE OF EQUIPMENT

PURCHASE OF EQUIPMENT

44

(860)

NET CASH FLOW FROM INVESTING ACTIVITY (616) CASH FLOW FROM FINANCING ACTIVITY CASH DIVIDEND PAID (355) NET CASH FLOW FROM FINANCING ACTIVITY (355) NET CASH FLOW 210 BEGINNING CASH 370 ENDING CASH 580
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