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Hairston Company completed its first year of operations onDecember 31, 2007. Its

ID: 2457865 • Letter: H

Question

Hairston Company completed its first year of operations onDecember 31, 2007. Its initial income statement showed thatHairston had revenues of $192,000 and operating expenses of$78,000. Accounts receivable and accounts payable at year-end were$60,000 and $23,000, respectively. Assume that accounts payablerelated to operating expenses. Ignore income taxes.

Compute net cash provided by operating activities using thedirect method. (If an amount decreases cash flow,then show it with a - sign preceding the number ie:-14,500.)

$

Cash receipts from customers $ Cash payments for operating expenses

    Net cash usedprovided by operating activities

$

Explanation / Answer

Cash receipts fromcustomer   = Revenue + Debtrors (brginning) -Debtors (ending)           = $192000 + 0 - $60000           = $132,000 Cash payaments foroperating expense           = Expense accrul - Outstanding (ending) + Outstanding(beginning)           = $78000 - $23000           = $55,000 Net cash provided byoperating activities           = $132000 - $55000           = $77000