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Check my wor The following income statement and information about changes in non

ID: 2338830 • Letter: C

Question

Check my wor The following income statement and information about changes in noncash current assets and current liabilities are reported SONAD COMPANY Income Statement For Year Ended December 31, 2017 Sales Cost of goods sold Gross profit Operating expenses $2,135,eee 1,046,15e 1,088,850 Salaries expense Depreciation expense Rent expense Amortization expenses-Patents Utilities expense $292,495 51,240 57,645 6,405 23,485 431,270 657,580 8,540 $ 666,120 Gain on sale of equipment Net income Changes in current asset and current liability accounts for the year that relate to operations follow Accounts receivable Inventory $41,300 increase 22,650 increa Accounts payable Salaries payable $13,550 decrease 2,700 decrease se

Explanation / Answer

Statement of cash flows ( partial)

(Amount in $)

Cash flows from Operating Activities

Net Income

666,120

        Adjustments to reconcile net income to net cash provided

        by operating activities:

        Income statement items not affecting cash:

        Depreciation expenses

51,240

        Amortization expenses- patents

6,405

        Gain on sale of equipment

(8,540)

        Changes in current operating assets and liabilities:

       Increase in Accounts receivables

(41,300)

        Increase in inventory

22,650

        Decrease in Accounts Payable

(13,550)

        Decrease in salaries payable

(2,700)

        Net cash provided by operating activities

680,325

Statement of cash flows ( partial)

(Amount in $)

Cash flows from Operating Activities

Net Income

666,120

        Adjustments to reconcile net income to net cash provided

        by operating activities:

        Income statement items not affecting cash:

        Depreciation expenses

51,240

        Amortization expenses- patents

6,405

        Gain on sale of equipment

(8,540)

        Changes in current operating assets and liabilities:

       Increase in Accounts receivables

(41,300)

        Increase in inventory

22,650

        Decrease in Accounts Payable

(13,550)

        Decrease in salaries payable

(2,700)

        Net cash provided by operating activities

680,325