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Pina Colada Corp. had the following transactions during 2017: 1. Issued $275000

ID: 2590865 • Letter: P

Question

Pina Colada Corp. had the following transactions during 2017:
1. Issued $275000 of par value common stock for cash.
2. Recorded and paid wages expense of $132000.
3. Acquired land by issuing common stock of par value $110000.
4. Declared and paid a cash dividend of $22000.
5. Sold a long-term investment (cost $6600) for cash of $6600.
6. Recorded cash sales of $880000.
7. Bought inventory for cash of $352000.
8. Acquired an investment in Zynga stock for cash of $46200.
9. Converted bonds payable to common stock in the amount of $1100000.
10. Repaid a 6-year note payable in the amount of $484000.

What is the net cash provided by operating activities?

$396000.

$671000.

$638000.

$528000.

$396000.

Explanation / Answer

Net cash provided by operating activities = Sales - Inventory - wages

= $880,000 - $352,000 - $132,000

= $396,000

Answer is option 1