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The following accounts, among others, apeared on ZZ Company\'sbalance sheet at J

ID: 2457900 • Letter: T

Question

The following accounts, among others, apeared on ZZ Company'sbalance sheet at January 1st, 2005 and December 31st, 2005:

January 1st,2005                           December 31st, 2005
Accountspayable:        48,000                                            63,000
Land:                           70,000                                            84,000
Notespayable:             80,000                                            64,000
Commonstock:            30,000                                            90,000
Retainedearnings:         36,000                                            95,000

The following information was taken from ZZ Company's 2005 incomestatement:

Sales revenue:       500,000
Cost of goods sold:       280,000
Other expense:       120,000
Netincome:          100,000

Calculate the net cash flow from financingactivities for 2005.



January 1st,2005                           December 31st, 2005
Accountspayable:        48,000                                            63,000
Land:                           70,000                                            84,000
Notespayable:             80,000                                            64,000
Commonstock:            30,000                                            90,000
Retainedearnings:         36,000                                            95,000

The following information was taken from ZZ Company's 2005 incomestatement:

Sales revenue:       500,000
Cost of goods sold:       280,000
Other expense:       120,000
Netincome:          100,000

Calculate the net cash flow from financingactivities for 2005.
Accountspayable:        48,000                                            63,000
Land:                           70,000                                            84,000
Notespayable:             80,000                                            64,000
Commonstock:            30,000                                            90,000
Retainedearnings:         36,000                                            95,000

The following information was taken from ZZ Company's 2005 incomestatement:

Sales revenue:       500,000
Cost of goods sold:       280,000
Other expense:       120,000
Netincome:          100,000

Calculate the net cash flow from financingactivities for 2005.

Explanation / Answer

Net cash flow from financing activities Repayment of Notes payable     (16,000) Issue of commonstock               60,000 Dividends       (41,000)    Net cash flow from financingactivities           3,000 Explanation Difference between notes payable in the beginning and ending is80,000 - 64,000 = 16,000 ( paid notes) Common stock increased is 60,000 ( 90,000 -30,000) Beg. retained earnings + net income - ending retainedearnings = dividends 36,000 + 100,000 - 95,000 = 41,000