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Consider the information below from a firm\'s balance sheet for 2007 and 2008. C

ID: 2701808 • Letter: C

Question

Consider the information below from a firm's balance sheet for 2007 and 2008.

Current Assets                           2008                2007             Change

Cash and Equivalents             $1,561             $1,800             -$   239

Short-Term Investments         $1,052             $3,010             -$1,958

Accounts Receivable              $3,616             $3,129             $   487

Inventories                             $1,816             $1,543             $   273

Other Current Assets             $   707             $   601             $   106

Total Current Assets              $8,752           $10,083             -$1,331

Current Liabilities

Accounts Payable                   $5,173             $5,111             $     62

Short-Term Debt                    $   288             $   277               $     11

Other Current Liabilities        $1,401             $1,098               $   303

Total Current Liabilities         $6,862             $6,486               $   376

What is the Net Working Capital for 2008? What is it for 2007? What is the Change in Net Working Capital (NWC)? Assuming the Operating Cash Flows (OCF) are $7,155 and the Net Capital Spending (NCS) is $2,372, what is the Cash Flow from Assets?

Explanation / Answer

NWC for 2007 = 10083 - 6486 = 3597


NWC for 2008 = 8752 - 6862 = 1890


change in NWC = 3597 - 1890 = 1707


cash flow from assests = 7155 - 2372 = 4783