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Consider the effects of the independent transactions, a through d, on a company’

ID: 2329556 • Letter: C

Question

Consider the effects of the independent transactions, a through d, on a company’s balance sheet, income statement, statement of cash flows, and statement of stockholders’ equity.

a. The company purchased inventory on credit.

b. The company paid cash for rent expense.

c. The company collected cash from clients previously billed for goods sold.

d. The company paid cash for inventory purchased in Transaction a.

Complete the table below to explain the effects and financial statement linkages. Use “+” to indicate the account increases and “–” to indicate the account decreases.

Cash

Balance Sheet A B C D

Cash

Noncash Assets Total Assets Total Liabilities Contributed Capital Retained Earnings Other Equity Statement of Cash flows Operating Cash flow Investing Cash flow Financing cash flow Income Statement Revenues Expenses Net Earnings Statement of Stockholders equity Contributed Capital Retained earnings

Explanation / Answer

Answer

Balance sheet

A

B

C

D

Cash

Decrease

Increase

Decrease

Noncash assets

Increased (Inventory)

Decrease (Accounts receivables)

Total liabilities

Increased (Accounts payable)

Decreased (Accounts payable)

Contributed capital

Retained earnings

Decrease (Net Income)

Other equity

Statement of cash flows

Operating cash flow

Decrease

Increase

Decreased

Investing cash flow

Financing cash flow

Balance sheet

A

B

C

D

Cash

Decrease

Increase

Decrease

Noncash assets

Increased (Inventory)

Decrease (Accounts receivables)

Total liabilities

Increased (Accounts payable)

Decreased (Accounts payable)

Contributed capital

Retained earnings

Decrease (Net Income)

Other equity

Statement of cash flows

Operating cash flow

Decrease

Increase

Decreased

Investing cash flow

Financing cash flow