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For the just completed year, Hanna Company had net income of $35,500. Balances i

ID: 2456183 • Letter: F

Question

For the just completed year, Hanna Company had net income of $35,500. Balances in the company's current asset and current liability accounts at the beginning and end of the year were as follows The Accumulated Depreciation account had total credits of $56,000 during the year. Hanna Company did not record any gains or losses during the year. Required: Using the indirect method, determine the net cash provided by operating activities for the year. (List any deduction in cash and cash outflows as negative amounts.)

Explanation / Answer

Hanna company

Statement of cash flows

Particulars Amount

Net income 35500

Adjustments:

depreciation 56000

decrease in accounts payable (12000)

decrease in accounts receivable 22000

decrease in accrued liabilities (3000)

decrease in prepaid expenses 3500

increase in income taxes payable 5000

increase in inventory (72000)

Net cash provided by operating activities 35000.