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During 2015, Weaver sold some equipment for $12 that had cost $51 and on which t

ID: 2454580 • Letter: D

Question


      During 2015, Weaver sold some equipment for $12 that had cost $51 and on which there was accumulated depreciation of $32. In addition, the company sold long-term investments for $54 that had cost $44 when purchased several years ago. A cash dividend was paid during 2015 and the company repurchased $112 of its own stock. Weaver did not retire any bonds during 2015.

Using the direct method, adjust the company’s income statement for 2015 to a cash basis.(Adjustment amounts that are to be deducted should be indicated with a minus sign.)

2. Using the information obtained in (1) above, along with an analysis of the remaining balance sheet accounts, prepare a statement of cash flows for 2015. (Cash outflows and amounts to be deducted should be indicated with a minus sign.)

Comparative financial statements for Weaver Company follow:

Explanation / Answer

Cash flows from operating activities Cash receipts from customers (400+900-650)                 650.00 Cash paid to suppliers (300+500-420_              (380.00) Cash paid to other expense liabilities(80+203-70)              (213.00) Cash generated from operations                    57.00 Interest paid                           -   Income taxes paid (60+80-87)                (53.00) Dividends paid- No information given                           -   Net cash from operating activities                      4.00 Cash flows from investing activities Purchase of property, plant and equipment(710-(600-51))              (161.00) Proceeds from sale of equipment                    12.00 Sale of Investment                    54.00 Net cash used in investing activities                (95.00) Cash flows from financing activities Proceeds from long-term borrowings                 110.00 Net cash used in financing activities                 110.00 Net increase in cash and cash equivalents                    19.00 Cash and cash equivalents at beginning of period 29 Cash and cash equivalents at end of period                    48.00

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