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Ch. 12 hw6 Saved Help Save & Exit Check my 2 Exercise 12-4 Indirect: Cash flows

ID: 2538081 • Letter: C

Question

Ch. 12 hw6 Saved Help Save & Exit Check my 2 Exercise 12-4 Indirect: Cash flows from operating activities LO P2 The following income statement and information about changes in noncash current assets and current liabilities are reporte 10 points SONAD COMPANY Income Statement For Year Ended December 31, 2017 eBook Hint Print References Sales Cost of goods sold Gross profit Operating expenses $1,828,000 991,000 837,000 Salaries expense Depreciation expense Rent expense Amortization expenses-Patents Utilities expense $245,535 44,200 49, 600 4,200 18, 125 361,660 475,340 6,200 $ 481,540 Gain on sale of equipment Net income Changes in current asset and current liability accounts for the year that relate to operations follow.

Explanation / Answer

Answer

Cash Flow Statement

Detail

Net

Cash Flow from Operating Activities

Net Income before tax

   481,540

Add: Non-Cash and Non-Operating Expenses

Income Statement items not affecting Cash

Depreciation

    44,200

Amortization Expense- Patents

       4,200

Gain on sale of Equipment

    (6,200)

Changes in Current Operating Assets and Liabilities

Increase in Accounts receivable

(30,500)

Increase in Inventory

(25,000)

Decrease in Salaries Payable

    (3,500)

Decrease in Accounts Payable

(12,500)

   (29,300)

Cash Flow from Operating Activities

   452,240

Cash Flow Statement

Detail

Net

Cash Flow from Operating Activities

Net Income before tax

   481,540

Add: Non-Cash and Non-Operating Expenses

Income Statement items not affecting Cash

Depreciation

    44,200

Amortization Expense- Patents

       4,200

Gain on sale of Equipment

    (6,200)

Changes in Current Operating Assets and Liabilities

Increase in Accounts receivable

(30,500)

Increase in Inventory

(25,000)

Decrease in Salaries Payable

    (3,500)

Decrease in Accounts Payable

(12,500)

   (29,300)

Cash Flow from Operating Activities

   452,240