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Problem 13-7A (Part Level Submission) NOSKER COMPANY Comparative Balance Sheets

ID: 2456088 • Letter: P

Question

Problem 13-7A (Part Level Submission)

NOSKER COMPANY
Comparative Balance Sheets
December 31

Assets

2015

2014

$34,880

$20,440

32,630

19,290

26,200

20,170

59,870

77,860

(29,440

)

(23,640

)

$124,140

$114,120

Liabilities and Stockholders’ Equity

$28,430

$ 16,710

7,200

8,210

26,140

33,430

18,190

14,910

44,180

40,860

$124,140

$114,120

NOSKER COMPANY
Income Statement
For the Year Ended December 31, 2015

$241,830

175,980

65,850

24,270

41,580

2,640

38,940

8,810

$30,130

Problem 13-7A (Part Level Submission)

Presented below are the financial statements of Nosker Company.

NOSKER COMPANY
Comparative Balance Sheets
December 31

Assets

2015

2014

Cash

$34,880

$20,440

Accounts receivable

32,630

19,290

Inventory

26,200

20,170

Equipment

59,870

77,860

Accumulated depreciation—equipment

(29,440

)

(23,640

)

   Total

$124,140

$114,120

Liabilities and Stockholders’ Equity

Accounts payable

$28,430

$ 16,710

Income taxes payable

7,200

8,210

Bonds payable

26,140

33,430

Common stock

18,190

14,910

Retained earnings

44,180

40,860

   Total

$124,140

$114,120

NOSKER COMPANY
Income Statement
For the Year Ended December 31, 2015

Sales revenue

$241,830

Cost of goods sold

175,980

Gross profit

65,850

Operating expenses

24,270

Income from operations

41,580

Interest expense

2,640

Income before income taxes

38,940

Income tax expense

8,810

Net income

$30,130


Additional data: 1. Dividends declared and paid were $26,810. 2. During the year equipment was sold for $8,220 cash. This equipment cost $17,990 originally and had a book value of $8,220 at the time of sale. 3. All depreciation expense, $15,570, is in the operating expenses. 4. All sales and purchases are on account.

Explanation / Answer

CASH FLOW OF A COMPANY

8220

PARTICULARS AMOUNT $ GRAND AMOUNT$ CASH FLOW FROM OPERATING ACTIVITIES Net Income 30130 Adjustments to reconcile net income to net cash provided by operating activities: Deprecaition Expense 15570 Increase in Accounts Receivable (13340) Increase in Inventory (6030) Increase in Accounts Payable 11720 Decrease in Taxes Payable (1010) Net cash Provided by Operating activities 37040 CASH FLOW FROM INVESTING ACTIVITIES Proceeds from sale of equipment 8220 Net cash Provided by Investing activities

8220

CASH FLOW FROM FINANCING ACTIVITIES Repayment of bonds payable (7290) Cash received from issuing stock 3280 Dividend paid (26810) Net cash Provided by Financing activities (30820) Net increase in cash 14440 Cash in beggining 20440 CASH BALANCE AT END 34880