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11) STATEMENT OF CASH FLOWS W.C. Cycling had $80,000 in cash at year-end 2013 an

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Question

11) STATEMENT OF CASH FLOWS W.C. Cycling had $80,000 in cash at year-end 2013 and $60,000 in cash at year-end 2014. The firm invested in property, plant, and equipment totaling $300,000. Cash flow from financing activities totaled +$120,000.

What was the cash flow from operating activities?

12) STATEMENT OF CASH FLOWS W.C. Cycling had $80,000 in cash at year-end 2013 and $60,000 in cash at year-end 2014. The firm invested in property, plant, and equipment totaling $300,000. Cash flow from financing activities totaled +$120,000.

If cash flows from operations totaled $160,000, accruals increased by $55,000, receivables and inventories increased by $135,000, and depreciation and amortization totaled $25,000, what was the firm's net income?

Explanation / Answer

1. Cash flows from operating activities+ cash flow from investing activities+cash flow from financing activities + opening cash balance = Closing cash balances

Cash flows from operating activities -300000 + 120000 + 80000 = 60000

Cash flows from operating activities = $160000

2. Cash flows from operating activities = Net income + Depreciation and amortizations cost + increase in current liabilities -  increase in current assets

160000 = Net income + 25000 + 55000 - 135000

Net income = $105000