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SWIFTY COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2017 AND 2016 2017 2

ID: 2394531 • Letter: S

Question

SWIFTY COMPANY
COMPARATIVE BALANCE SHEET
AS OF DECEMBER 31, 2017 AND 2016

2017

2016

$1,830

$1,140

1,720

1,280

1,610

1,900

1,870

1,690

(1,210)

(1,190)

1,270

1,410

$7,090

$6,230

$1,230

$910

200

250

1,410

1,540

1,880

1,710

2,370

1,820

$7,090

$6,230

SWIFTY COMPANY
INCOME STATEMENT
FOR THE YEAR ENDED DECEMBER 31, 2017

$6,880

4,680

2,200

930

1,270

80

1,350

540

260

$550

Condensed financial data of Swifty Company for 2017 and 2016 are presented below.

SWIFTY COMPANY
COMPARATIVE BALANCE SHEET
AS OF DECEMBER 31, 2017 AND 2016

2017

2016

Cash

$1,830

$1,140

Receivables

1,720

1,280

Inventory

1,610

1,900

Plant assets

1,870

1,690

Accumulated depreciation

(1,210)

(1,190)

Long-term investments (held-to-maturity)

1,270

1,410

$7,090

$6,230

Accounts payable

$1,230

$910

Accrued liabilities

200

250

Bonds payable

1,410

1,540

Common stock

1,880

1,710

Retained earnings

2,370

1,820

$7,090

$6,230

SWIFTY COMPANY
INCOME STATEMENT
FOR THE YEAR ENDED DECEMBER 31, 2017

Sales revenue

$6,880

Cost of goods sold

4,680

Gross margin

2,200

Selling and administrative expenses

930

Income from operations

1,270

Other revenues and gains    Gain on sale of investments

80

Income before tax

1,350

Income tax expense

540

Net income 810 Cash dividends

260

Income retained in business

$550


Additional information:

During the year, $70 of common stock was issued in exchange for plant assets. No plant assets were sold in 2017.

Prepare a statement of cash flows using the direct method. (Show amounts in the investing and financing sections that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Explanation / Answer

Statement of Cash flows. Cash flows from Operating activities: Cash receivevd from Accounts receivable(6880+1280-1720) 6440 Cash paid for inventory (4680+1610-1900+910-1230-20) -4050 Selling and admin expense paid (930+250-200) -980 Income tax paid -540 Net cash provided from operating activities 870 Cash flows from Investing activities: Sale of investment 220 Purchase of equipment -110 Net cash provided from Investing activities 110 Cash flows from Financing activities: Repayment of Bonds -130 Issue of common Stock 100 Dividend paid -260 Net cash used in financing activities -290 Net increase in Cash 690 Beginning balance of cash 1140 Ending balance of cash 1830