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Fill in the blank for each of the following situations. Balance Sheet Beginning

ID: 2381838 • Letter: F

Question

Fill in the blank for each of the following situations.

 

Balance Sheet

Beginning

Ending

Income Statement

Cash Inflow (Outflow)

Accounts Receivable

$2,000

$5,000

Sales on Account, $15,000

Inflow of $12,000

Prepaid Insurance

$4,000

$3,000

Insurance expense, $7,000

Outflow of $6,000

Income Taxes payable

$6,000

$9,000

Income Tax expense, $20,000

Outflow of $35,000

Wages Payable

$5,000

$3,000

Wages expense, $25,000

Outflow of $27,000

 

I am trying to make sure I did this problem corrrectly.  The highlighted is the blank in each situation.

Balance Sheet

Beginning

Ending

Income Statement

Cash Inflow (Outflow)

Accounts Receivable

$2,000

$5,000

Sales on Account, $15,000

Inflow of $12,000

Prepaid Insurance

$4,000

$3,000

Insurance expense, $7,000

Outflow of $6,000

Income Taxes payable

$6,000

$9,000

Income Tax expense, $20,000

Outflow of $35,000

Wages Payable

$5,000

$3,000

Wages expense, $25,000

Outflow of $27,000

Explanation / Answer

Accounts Receivable is correct, if the balance increase that means you did not actually receive cash but still recorded the sale so you would reduce your inflow by $3,000 from the $15,000 recorded sales. Prepaid insurance is correct, went down so that means that that they recorded more expense than what they actually paid out, since the prepaid insurance was paid in a prior period. You would reduce the outflow by $1,000 from the $7,000 expense. Income tax payable is not correct, it is treated just like any other payable account, they recorded an additional $3,000 of expense but have not paid it yet so you would reduce the $20,000 of income tax expense by $3,000 to get an actual cash outflow of $17,000. Wages payable is correct, since the payable went down by $2,000 that means they had an outflow of an additional $2,000 in addition to the $25,000 expense recorded.

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