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Bloom Corporation had the following 2014 income statement. $201,930 100,860 101,

ID: 2469383 • Letter: B

Question

Bloom Corporation had the following 2014 income statement.

$201,930

100,860

101,070

53,710

$47,360


The following accounts increased during 2014: Accounts Receivable $13,970; Inventory $11,580; Accounts Payable $12,980. Prepare the cash flows from operating activities section of Bloom’s 2014 statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Bloom Corporation
Statement of Cash Flows-Indirect Method (Partial)
For the Year 2014

Adjustments to reconcile net income to

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Sales revenue

$201,930

Cost of goods sold

100,860

Gross profit

101,070

Operating expenses (includes depreciation of $23,620)

53,710

Net income

$47,360

Explanation / Answer

Cash Flow statement is prepared as under:

Bloom Corporation Statement of Cash Flows For the year ended December 31, 2014 Particulars Amount ($) Amount ($) Net Income 47,360 Add: Depreciation 23,620 Increase in Accounts Receivable -13,970 Increase in Inventory -11,580 Increase in Accounts Payable 12,980 Net Cash flows from Operating Activities 58,410