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1) The Retained Earnings balance was $23,500 on January 1. Net income for the ye

ID: 2393235 • Letter: 1

Question

1) The Retained Earnings balance was $23,500 on January 1. Net income for the year was $19,000. If Retained Earnings had a credit balance of $25,000 after closing entries were made for the year, and if additional stock of $5,800 was issued during the year, what was the amount of dividends declared during the year?

A) $24,800

B) $17,500

C) $11,700

D) $26,300

2) A corporation prepared its statement of cash flows for the year. The following information is taken from that statement:


What is the cash balance at the beginning of the year?

A) $3,000

B) $17,200

C) $7,100

D) $5,800

3)

Two years ago, your company bought $46,500 in bonds from another company. This month, it sold half of those bonds for $21,840 and purchased the common stock of another company for $1,600. On the statement of cash flows for this accounting period, your company would report a net cash:

A) outflow of $20,240 from investing activities.

B) inflow of $21,840 from investing activities.

C) inflow of $20,240 from investing activities.

D) outflow of $21,840 from investing activities.

2) A corporation prepared its statement of cash flows for the year. The following information is taken from that statement:

Explanation / Answer

1.

Amount of dividend=Opening retained earnngs balance + Net income - Closing retained earnings balance

=23500+19000-25000

=17500 ( Option B)

2.

Cash balance at the beginning of the year= Ending cash balance - Net change in Cash during the year

=10100-(14900+4400-12200)

=10100-7100

=3000 ( Option A)

3.

Calculation of Net cash flow

=Receipts from sale of bond - Payment for purchase of stock

=21840-1600

=20240 (Inflow from Investing activity) Option C