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Grania Company\'s income statement contained the condensed information below. GR

ID: 2384833 • Letter: G

Question

Grania Company's income statement contained the condensed information below.

GRANIA COMPANY
Income Statement
For the Year Ended December 31, 2008

Revenues $970,000
Operating expenses, excluding depreciation $624,000
Depreciation expense 60,000
Loss on sale of equipment 16,000
700,000

Income before income taxes 270,000
Income tax expense 40,000

Net income $230,000


Grania's balance sheet contained the comparative data at December 31, shown below.

2008 2007
Accounts receivable $75,000 $60,000
Accounts payable 41,000 28,000
Income taxes payable 11,000 7,000


Accounts payable pertain to operating expenses.

Instructions

Complete the operating activities section of the statement of cash flows using the indirect method. (List multiple entries with a positive cash flow first and then the negative cash flow. List amounts from largest to smallest eg 10, 5, 3, 2. If amount decreases cash flow, use either a negative sign preceding the number eg -45 or parentheses eg (45).)

Explanation / Answer

SOURCES OF CASH: CASH FLOWS FROM OPERATING ACTIVITIES: NET INCOME..................................… 230,000 Addback: DEPRECIATION...................... 60,000 WORKING CAPITAL....................... CHANGE IN CURRENT ASSETS...... 15000 CHANGE IN CURRENT LIABILITIES.......... -27000 LOSS ON DISPOSAL............................... 16000 Subtotal.... CASH FLOWS FROM INVESTING ACTIVITIES: SALE OF PROPERTY.............. +700000 Cash Proceeds? Subtotal.... NET CASH FLOW CHANGE IN CASH: (not shown) - BEGINNING CASH ENDING CASH NET CHANGE