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Charlotte Company\'s net income last year was $92,300. Changes in the company\'s

ID: 2466289 • Letter: C

Question

Charlotte Company's net income last year was $92,300. Changes in the company's balance sheet accounts for the year appear below:

    

    

The company did not dispose of any property, plant, and equipment, sell any long-term investments, issue any bonds payable, or repurchase any of its own common stock during the year. The company declared and paid a cash dividend.

    

Construct in good form the operating activities section of the company's statement of cash flows for the year. (Use the indirect method.) (Negative amounts and amounts to be deducted should be indicated by a minus sign.)

      

     

Construct in good form the investing activities section of the company's statement of cash flows for the year. (Negative amounts and amounts to be deducted should be indicated by a minus sign.)

    

       

Construct in good form the financing activities section of the company's statement of cash flows for the year. (Negative amounts and amounts to be deducted should be indicated by a minus sign.)

    

Charlotte Company's net income last year was $92,300. Changes in the company's balance sheet accounts for the year appear below:

Explanation / Answer

a.

Operating activities section of the company's statement of cash flows for the year. (Use the indirect method.)

Net income

$      92,300

Adjustments:

Depreciation

$      36,450

Increase in Accounts receivable

$     (16,250)

Increase in Inventory

$     (21,300)

Decrease in Prepaid Expenses

$       8,150

Decrease in Accounts Payable

$     (21,300)

Increase in Accrued liabilities

$      14,250

Increase in Income taxes payable

$      42,600

$      42,600

Net cash provided by operating activities

$     134,900

b.

Investing activities section of the company's statement of cash flows for the year

Purchase of long-term investments

$     (30,450)

Purchase of property, plant & equipment

$     (60,450)

Net cash used in investing activities

$     (90,900)

c.

Financing activities section of the company's statement of cash flows for the year

Retirement of bonds payable

$     (50,700)

Issuance of common stock

$      20,300

Cash dividends (92300-65900)

$     (26,400)

Net cash used in financing activities

$     (56,800)

a.

Operating activities section of the company's statement of cash flows for the year. (Use the indirect method.)

Net income

$      92,300

Adjustments:

Depreciation

$      36,450

Increase in Accounts receivable

$     (16,250)

Increase in Inventory

$     (21,300)

Decrease in Prepaid Expenses

$       8,150

Decrease in Accounts Payable

$     (21,300)

Increase in Accrued liabilities

$      14,250

Increase in Income taxes payable

$      42,600

$      42,600

Net cash provided by operating activities

$     134,900

b.

Investing activities section of the company's statement of cash flows for the year

Purchase of long-term investments

$     (30,450)

Purchase of property, plant & equipment

$     (60,450)

Net cash used in investing activities

$     (90,900)

c.

Financing activities section of the company's statement of cash flows for the year

Retirement of bonds payable

$     (50,700)

Issuance of common stock

$      20,300

Cash dividends (92300-65900)

$     (26,400)

Net cash used in financing activities

$     (56,800)