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The following selected account balances were taken fromBuckeye Company\'s genera

ID: 2457936 • Letter: T

Question

The following selected account balances were taken fromBuckeye Company's general ledger at January 1, 2005 and December31, 2005:
January 1,2005                      December 31, 2005
Unearnedrevenue:          12,000                                     20,000
Inventory:                        59,000                                     42,000
Accountspayable:           40,000                                     51,000
Salariespayable:                9,000                                       3,000
Investments:                     75,000                                     68,000
Accountsreceivable:        63,000                                     96,000
Land:                               58,000                                     88,000
Mortgagepayable:          120,000                                     95,000
Commonstock:              100,000                                   180,000
Retainedearnings:             22,000                                     35,000

The following information was taken from Buckeye Company's 2005income statement:

Salesrevenue:               420,000
Cost of goods sold:        300,000
Salariesexpense:             88,000
Loss on sale of investments:     6,000
NetIncome:                    26,000

It is known that during 2005 Buckeye Company sold investmentshaving a 15,000 cost to another company who paid Buckeyecash. Additionally, Buckeye Company purchased land costing30,000 by paying cash.

Calculate the net cash flow from investingactivities for 2005. (include sign if negativeplease)

January 1,2005                      December 31, 2005
Unearnedrevenue:          12,000                                     20,000
Inventory:                        59,000                                     42,000
Accountspayable:           40,000                                     51,000
Salariespayable:                9,000                                       3,000
Investments:                     75,000                                     68,000
Accountsreceivable:        63,000                                     96,000
Land:                               58,000                                     88,000
Mortgagepayable:          120,000                                     95,000
Commonstock:              100,000                                   180,000
Retainedearnings:             22,000                                     35,000

The following information was taken from Buckeye Company's 2005income statement:

Salesrevenue:               420,000
Cost of goods sold:        300,000
Salariesexpense:             88,000
Loss on sale of investments:     6,000
NetIncome:                    26,000

It is known that during 2005 Buckeye Company sold investmentshaving a 15,000 cost to another company who paid Buckeyecash. Additionally, Buckeye Company purchased land costing30,000 by paying cash.

Calculate the net cash flow from investingactivities for 2005. (include sign if negativeplease)
Unearnedrevenue:          12,000                                     20,000
Inventory:                        59,000                                     42,000
Accountspayable:           40,000                                     51,000
Salariespayable:                9,000                                       3,000
Investments:                     75,000                                     68,000
Accountsreceivable:        63,000                                     96,000
Land:                               58,000                                     88,000
Mortgagepayable:          120,000                                     95,000
Commonstock:              100,000                                   180,000
Retainedearnings:             22,000                                     35,000

The following information was taken from Buckeye Company's 2005income statement:

Salesrevenue:               420,000
Cost of goods sold:        300,000
Salariesexpense:             88,000
Loss on sale of investments:     6,000
NetIncome:                    26,000

It is known that during 2005 Buckeye Company sold investmentshaving a 15,000 cost to another company who paid Buckeyecash. Additionally, Buckeye Company purchased land costing30,000 by paying cash.

Calculate the net cash flow from investingactivities for 2005. (include sign if negativeplease)

Explanation / Answer

Investing activities Sale ofInvestments               9,000 Purchase of Investments       (8,000) Purchase ofland                  (30,000) Net cash used by investingactivities         (29,000) Explanation Sale of investments Buckeye sold investments cost of 15,000 for a loss of 6,000 . so15,000 -6,000 = 9,000 received by sale. Purchase of investments Beginninig investment - sales of investments = 75,000 - 15,000 =60,000 But the ending balance is 68,000 . so the difference between thesetwo gives 8,000.