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1.statement information and additional data Selected financial for ABC Corporati

ID: 2427826 • Letter: 1

Question

1.statement information and additional data Selected financial for ABC Corporation is presented below.

ABC Corporation

Balance Sheet and Income Statement Data

                                                                                                         December 31, December 31,

                                                                                                             2015 2014___

Current Assets:

Cash                                                                                         $143,000 $119,000

Accounts Receivable 228,000 306,000

Inventory 391,000 340,000

Total Current Assets 762,000 765,000

Property, Plant, and Equipment 1,261,000 1,122,000

Less: Accumulated Depreciation (476,000) (442,000)

Total Assets                                                                                        $1,547,000 $1,445,000

Current Liabilities:

Accounts Payable $187,000 $102,000

Notes Payable 51,000 68,000

Income Taxes Payable 85,000 76,500

Total Current Liabilities 323,000 246,500

Bonds Payable 350,000 391,000

Total Liabilities                                                                                    673,000 637,500

Stockholders' Equity:

Common Stock 510,000 467,500

Retained Earnings 364,000 340,000

Total Stockholders' Equity                                                                  874,000 807,500

Total Liabilities & Stockholders' Equity $1,547,000 $1,445,000

Sales Revenue                                                                                   1,615,000 $1,513,000

Less Cost of Goods Sold 781,000 731,000

Gross Profit 834,000 782,000

Expenses:

Depreciation Expense 153,000 136,000

Salaries and Wages Expense 391,000 357,000

Interest Expense                                                                                 34,000 34,000

Loss on Sale of Equipment 12,000 0

Income Before Taxes 244,000 255,000

Less Income Tax Expense 98,000 102,000

Net Income $146,000 $153,000

Additional Information:

During the year, XYZ Corporation had the following transactions:

a.Sold equipment for $2,000. The original cost of the equipment was $133,000 and the related balance in the accumulated depreciation account totaled $119,000.

b.Purchased new equipment and paid $272,000 in cash.

Prepare a statement of cash flows for the year ended December 31, 2015.

Explanation / Answer

Prepare a statement of cash flows for the year ended December 31,2015:

ABC Inc. Statement of cash flows For the year ended December 31, 2015 Details Amount Net cash flows from operating activities Net income $ 146,000 Adjustments: Depreciation expenses $    34,000 Changes in:     Bonds payable $ (41,000)     Accounts receivable $    78,000     Inventory $ (51,000)     Loss on sale of equipment $    12,000     Accounts payable $    85,000     Notes payable $ (17,000)     Income tax payable $      8,500     Net cash provided by operating activities $ 254,500 Net cash flows from investing activities Purchase of equipment $(272,000) Sale of equipment $      2,000     Net cash lost in investing activities $(270,000) Net cash flows from financing activities Issuance of stock $    42,500     Net cash provided by financing activities $    42,500 Cash at December 31, 2014 $ 119,000 Increase in cash during the year $    24,000 Cash at December 31, 2015 $ 143,000