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(show notes) Jean\'s Vegetable Market had the following transactions during 2014

ID: 2460254 • Letter: #

Question

(show notes)

Jean's Vegetable Market had the following transactions

during 2014: 1. Issued $70,000 of par value common stock for cash. 2. Repaid a 6 year note payable in the amount of $19,000. 3. Acquired land by issuing common stock of par value $50,000. 4. Declared and paid a cash dividend of $6,500 5. Sold a long-term investment (cost $1,000) for cash of $8,500. 6. Acquired an investment in IBM stock for cash of $11,500. What is the net cash provided/(used) by financing activities?

Select one: a. $51,000 b. $39,500 c. $44,500 d. $41,500

RB Shoe Store had a balance in the Accounts Receivable account of $325,800 at the beginning of the year and a balance of $260,900 at the end of the year. Net credit sales during the year amounted to $3,012,100. The average collection period of the receivables in terms of days was

Select one: a. 35.5 days. b. 39.5 days. c. 31.6 days. d. 365 days.

In Lynne Company, there was an increase in the land account during the year of $47,000. Analysis reveals that the change resulted from a cash sale of land at cost $114,000 and a cash purchase of land for $161,000. In the statement of cash flows, the change in the land account should be reported in the investment section:

Select one: a. as a purchase of land $161,000 and a sale of land $114,000. b. as a net purchase of land, $47,000. c. only as a purchase of land $161,000. d. only as a sale of land $114,000.

Explanation / Answer

Solution :

net cash provided/(used) by financing activities

issue of common stock

70000

Repaid a 6 year note payable

-19000

cash dividend

-6500

sale of a long-term investment

8500

investment in IBM stock

-11500

net cash provided/(used) by financing activities

41500

average collection period in days = 365/recevable turnover ratio

                35.5

(365/5.134)

receivable turnover ratio = net credit sales/average receivable

                10.3

3012100/(325800+260900 / 2 )

In the statement of cash flows, the change in the land account should be reported in the investment section: option a is correct.

purchase of land

- 161,000.00

sale of land

   114,000.00

net cash provided/(used) by financing activities

issue of common stock

70000

Repaid a 6 year note payable

-19000

cash dividend

-6500

sale of a long-term investment

8500

investment in IBM stock

-11500

net cash provided/(used) by financing activities

41500

average collection period in days = 365/recevable turnover ratio

                35.5

(365/5.134)

receivable turnover ratio = net credit sales/average receivable

                10.3

3012100/(325800+260900 / 2 )

In the statement of cash flows, the change in the land account should be reported in the investment section: option a is correct.

purchase of land

- 161,000.00

sale of land

   114,000.00