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1. Assuming a company uses the indirect method to report cash flows from operati

ID: 2375967 • Letter: 1

Question

1.      Assuming a company uses the indirect method to report cash flows from operating activities, indicate where each of the following items would appear on its statement of cash flows. Also indicate whether the cash flow would appear as a positive or negative amount.

Operating

Activities

Investing

Activities

Financing

Activities

Positive

Amount

Negative

Amount

Sold equipment for cash

Accounts payable decreased

Recorded depreciation expense

Loaned cash to another company

Paid interest on a note payable

Equipment sale resulted in a loss

Accounts receivable decreased

Issued common stock for cash

Income taxes payable increased

Paid cash dividends

Merchandise inventory increased

Operating

Activities

Investing

Activities

Financing

Activities

Positive

Amount

Negative

Amount

Sold equipment for cash

Accounts payable decreased

Recorded depreciation expense

Loaned cash to another company

Paid interest on a note payable

Equipment sale resulted in a loss

Accounts receivable decreased

Issued common stock for cash

Income taxes payable increased

Paid cash dividends

Merchandise inventory increased

Explanation / Answer

Hi,


Please find the answer as follows (the relevant areas have been marked as "Yes", others have been left blank.



Thanks.


Operating Investing Financing Positive Negative Sold equipment for cash Yes Yes Accounts payable decreased Yes Yes Recorded depreciation expense Yes Yes Loaned cash to another company Yes Yes Paid interest on a note payable Yes Yes Equipment sale resulted in a loss Yes Yes Accounts receivable decreased Yes Yes Issued common stock for cash Yes Yes Income taxes payable increased Yes Yes Paid cash dividends Yes Yes Merchandise inventory increased Yes Yes