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Charlotte Company\'s net income last year was $79,000. Changes in the company\'s

ID: 2489791 • Letter: C

Question

Charlotte Company's net income last year was $79,000. 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 $11,000.


Required:

Prepare the operating activities section of the company's statement of cash flows for the year. (Use the indirect method.) (Amounts to be deducted should be indicated with a minus sign. Omit the "$" sign in your response.)



Prepare the investing activities section of the company's statement of cash flows for the year.(Amounts to be deducted should be indicated with a minus sign. Omit the "$" sign in your response.)



Prepare the financing activities section of the company's statement of cash flows for the year.(Amounts to be deducted should be indicated with a minus sign. Omit the "$" sign in your response.)


Charlotte Company's net income last year was $79,000. Changes in the company's balance sheet accounts for the year appear below:

Explanation / Answer

Cash Flow Statement

Cash flow from operating activities

Net Income 79000

Decrease in inventory 24000

Increase in prepaid expenses (7000)

Increase in accounts receivable (17000)

Decrease in accounts payable (24000)

Increase in income tax payable 44000

Increase in accrued liabilities 14000

(A) 113000

Cash flow from investing activities   

Purchase of property, plant and equipment (65000)

Increase in long term investment (35000)

(B) (100000)

Cash flow from financing activities

Increase in common stock 25000

Decrease in bonds payable (55000)

Cash Dividend Paid (11000)

(C) (41000)

Decrease in Cash ( A + B + C ) = 113000 - 100000 -41000

= - 28000