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Cash $35,000 $32,400 33,200 29,800 31,000 47,200 100,400 95,400 4,600 5,100 248,

ID: 2396789 • Letter: C

Question

Cash

$35,000

$32,400

33,200

29,800

31,000

47,200

100,400

95,400

4,600

5,100

248,100

376,800

141,100

173,700

136,600

152,000

4,300

2,700

20,500

61,000

$754,800

$976,100

$1,300

$1,100

16,600

15,100

25,200

15,600

20,900

29,100

5,200

4,500

44,800

20,000

49,500

40,000

9,100

7,500

44,600

65,200

537,600

778,000

$754,800

$976,100


Additional information:


Determine what amounts Novak should report in its statement of cash flows for the year ended December 31, 2017, for the following items.

Cash paid for interest?

Cash

$35,000

$32,400

Accounts receivable

33,200

29,800

Inventory

31,000

47,200

Property, plant, & equipment

100,400

95,400

Unamortized bond discount

4,600

5,100

Cost of goods sold

248,100

376,800

Selling expenses

141,100

173,700

General and administrative expenses

136,600

152,000

Interest expense

4,300

2,700

Income tax expense

20,500

61,000

$754,800

$976,100

Credits Allowance for doubtful accounts

$1,300

$1,100

Accumulated depreciation—plant assets

16,600

15,100

Accounts payable

25,200

15,600

Income taxes payable

20,900

29,100

Deferred tax liability

5,200

4,500

8% callable bonds payable

44,800

20,000

Common stock

49,500

40,000

Paid-in capital in excess of par

9,100

7,500

Retained earnings

44,600

65,200

Sales revenue

537,600

778,000

$754,800

$976,100

Explanation / Answer

interest expense 4,300 Deduct:Decrease in unamortized bond discount (5,100-4,600) 500 Cash paid for interest 3800