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

ID: 2427848 • 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.

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.

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

Explanation / Answer

ABC Corporation (All amounts in $) Statement of Cash Flows for the year ended 31 December 2015 Cash Flows from Operating Activities Net Income per Income Statement 146000 Add : Depreciation Expense 153000 Add : Interest Expense 34000 Add : Loss on Sale of Equipment 12000 Add : Income Tax Expense 98000 297000 Cash Flows before Working Capital Changes 443000 Add : Decrease in Accounts Receivable 78000 Less : Increase in Inventories -51000 Add : Increase in Accounts Payable 85000 Less : Decrease in Notes Payable -17000 Add : Increase in Income Taxes Payable 8500 103500 Cash Flows from Operating Activities 546500 Cash Flows from Investing Activities Purchase of Equipment -272000 Sale of Equipment 2000 -270000 Cash Flows from Financing Activities Issue of Common Stock 42500 Repayment of Bonds -41000 Dividends Paid -122000 Interest Paid -34000 Income Taxes Paid -98000 -252500 Net Cash Inflows during the year 24000 Cash and Cash Equivalents as on 1 January 2015 119000 Cash and Cash Equivalents as on 31 December 2015 143000