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Instructions Statement of Cash Flows Instructions PREPARING A STATEMENT OF CASH

ID: 2332558 • Letter: I

Question

Instructions Statement of Cash Flows Instructions PREPARING A STATEMENT OF CASH FLOWS Prepare a statement of cash flows based on the transactions reported. Use a minus sign to indicate cash outflows, cash payments or decreases in cash. Bob Jacobs opened an advertising agency. The following transactions occurred during January of the current year a. Invested cash in the business, $5,000. b. Purchased office equipment. Paid $2.500 cash and agreed to pay the balance of $2.000 in four monthly installments. C. Paid office rent, $400. d. Received cash for services rendered, $700 e. Paid phone bill, $95 f. Received cash for services rendered, s600. 9. Made payment on loan in transaction (b), $500. h. Paid wages to part-time employee, $800. L Paid electricity bil, $100. 1. Withdrew cash for personal use, $500. k. Paid wages to part-time employee, $600

Explanation / Answer

Answer

Cash Flows from Operating Activities:

(d) + (f) Cash received for Services rendered.

$                     1,300.00

(c )Cash paid for office Rent

$                                       (400.00)

(e ) Cash paid for phone bill

$                                         (95.00)

(h) + (k) Cash paid for wages

$                                   (1,400.00)

(i) Cash paid for Electricity Bill

$                                       (100.00)

Total cash paid for operations

$                  (1,995.00)

Net Cash used for operating activities

$                      (695.00)

Cash Flows from Investing activities:

(b)Cash paid for office Equipment

$                                   (2,500.00)

Net Cash used for investing activities

$                  (2,500.00)

Cash flows from Financing activities:

(a) Cash invested in business

$                                     5,000.00

(g) Cash paid on loan

$                                       (500.00)

(j) Cash withdrawn by owner

$                                       (500.00)

Net Cash provided by financing activities

$                     4,000.00

Net Increase in Cash

$                        805.00

Cash Flows from Operating Activities:

(d) + (f) Cash received for Services rendered.

$                     1,300.00

(c )Cash paid for office Rent

$                                       (400.00)

(e ) Cash paid for phone bill

$                                         (95.00)

(h) + (k) Cash paid for wages

$                                   (1,400.00)

(i) Cash paid for Electricity Bill

$                                       (100.00)

Total cash paid for operations

$                  (1,995.00)

Net Cash used for operating activities

$                      (695.00)

Cash Flows from Investing activities:

(b)Cash paid for office Equipment

$                                   (2,500.00)

Net Cash used for investing activities

$                  (2,500.00)

Cash flows from Financing activities:

(a) Cash invested in business

$                                     5,000.00

(g) Cash paid on loan

$                                       (500.00)

(j) Cash withdrawn by owner

$                                       (500.00)

Net Cash provided by financing activities

$                     4,000.00

Net Increase in Cash

$                        805.00