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Prepare a statement of cash flows for the following company. Use the direct meth

ID: 2428154 • Letter: P

Question

Prepare a statement of cash flows for the following company. Use the direct method. Make any assumptions you find necessary and state them in your answer.

Prepare a statement of cash flows for the following company. Use the direct method. Make any assumptions you find necessary and state them in your answer.

 

                  Kasian Catering

                  Balance Sheet

                  December 31, 20X9 and 20X8

 

                  12/31/X9                  12/31/X8

Current Assets:

                  Cash                  $ 4,600                  $ 3,100

                  Accounts Receivable                  9,600                  7,900

                  Inventory                  17,500                  18,600

                  Supplies                  1,200                  2,100

                  Prepaid Insurance                    1,400                    1,000

                  Total Current Assets                  34,300                  32,700

Long-term Assets:

                  Fixed Assets                  71,000                  58,000

                  Accumulated Depreciation                  (30,400)                  (26,500)

                  Patent                      6,000                      7,100

Total Long-term Assets                    46,600                    38,600

Total Assets                  $ 80,900                  $ 71,300

 

Current Liabilities:

                  Accounts Payable                  $ 6,100                  $ 4,900

                  Wages Payable                  2,200                  2,600

                  Interest Payable                  800                  1,000

                  Taxes Payable                    2,300                    1,600

                  Total Current Liabilities                  11,400                  10,100

Long-term Liabilities: Bonds Payable                  20,300                  24,000

Total Liabilities                  31,700                  34,100

Stockholders' Equity:

                  Common Stock                  22,700                  20,000

                  Retained Earnings                    26,500                    17,200

                  Total Stockholders' Equity                    49,200                    37,200

Total Liabilities and Stockholders' Equity                  $ 80,900                  $ 71,300

 

 

 

 

 

                  Income Statement

                  For the Year Ended December 31, 20X9

 

Sales                  $147,600

Cost of Goods Sold                  (63,800)

Gross Profit                  83,800

Less Operating Expenses:

                  Wage Expense                  $ 40,100

                  Supply Expense                  3,600

                  Insurance Expense                  3,000

                  Depreciation Expense                  3,900

                  Amortization Expense                  1,100

                  Rent Expense                    5,400                  57,100

Operating Income                  26,700

                  Interest Expense                  (2,600)

                  Income before Taxes                  24,100

                  Income Tax Expense                  (10,800)

                  Net Income                  $ 13,300

 

 

 

 

If anybody could help me with this, you would be my hero. I can't figure out what I'm doing wrong, but I am not getting my net CASH flow to be the same as the change in the cash balance sheet account, which is +1500. Thank you so much! 

Explanation / Answer

CASH FLOW STATEMENT (DIRECT METHOD) Sales $147,600 Adjustments to a cash basis Increase in accounts receivable -1,700 Total $145,900 Cost of goods sold 63,800 Adjustments to a cash basis Decrease in merchandise inventory    (1,100) Increase in accounts payable -1,200 Total 61,500 Selling and administrative expenses Increase in prepaid expenses 400 Increase in accured liabillities -1,300 Periods depreciation,amortization charges -5,000 Total (57,100 - 5,900) -5,900 51,200 Adjustments to a cash basis Decrease in bonds payable 3,700 3,700 3,700 Total expenses 116,400 Net cash provided by operating activities 29,500 Sales $147,600 Adjustments to a cash basis Increase in accounts receivable -1,700 Total $145,900 Cost of goods sold 63,800 Adjustments to a cash basis Decrease in merchandise inventory    (1,100) Increase in accounts payable -1,200 Total 61,500 Selling and administrative expenses Increase in prepaid expenses 400 Increase in accured liabillities -1,300 Periods depreciation,amortization charges -5,000 Total (57,100 - 5,900) -5,900 51,200 Adjustments to a cash basis Decrease in bonds payable 3,700 3,700 3,700 Total expenses 116,400 Net cash provided by operating activities 29,500