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Problem 12-101 [LO2] Charlotte Company\'s net income last year was $92,700. Chan

ID: 2617481 • Letter: P

Question

Problem 12-101 [LO2]

Charlotte Company's net income last year was $92,700. 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.

   

a. 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.)

b, 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.)

c.

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 $92,700. Changes in the company's balance sheet accounts for the year appear below:

Explanation / Answer

a. Cash flow from operating activities

Net income $92,700

Depreciation 36,600

129300

increase in  Accounts receivable (16,350)

increase in Inventory (21,400)

decrease in  Prepaid expenses 8,200

decrease in Accounts payable (21,400)

increase in Accrued liabilities 14,350

increase in Income taxes payable 42,800

Net Cash provided by operating activities 135500

b.  Cash flow from investing activities

Purchase of Property, plant and equipment (60,600)

purchase of Long-term investments    (30,600)

Net Cash used by investing activities (91200)

c. Cash flow from financial activities

Dividend paid (26500)

payment of bonds payable (50,900)

issuance of  Common stock 20,400

Net Cash used by financing activities (57000)