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Nosker Company Comparative Balance Sheets December 31 Assets 2015 Nosker Company

ID: 2465183 • Letter: N

Question

Nosker Company Comparative Balance Sheets December 31 Assets 2015

Nosker Company

Comparative Balance Sheets

December 31

Assets                                                                            2015            2014

Cash                                                                      $38,000      $20,000

Accounts receivable                                                        $30,000      $14,000

Inventory                                                              $27,000      $20,000

Equipment                                                             $60,000      $78,000

Accumulated Depreciation- Equipment                             ($29,000)    ($24,000)

Total                                                                     $126,000     $108,000

Nosker Company

Income Statement

For the Year Ended December 31, 2015

Sales revenue                                                                           $242,000

Cost of Goods Sold                                                                    $175,000

Gross Profit                                                                             $67,000

Operating Expense                                                                             $24,000

Income From Operations                                                           $43,000

Interest Expense                                                                     $3,000

Income before income taxes                                                     $40,000

Income Taxes Expense                                                             $8,000

Net Income                                                                              $32,000

.

Additional data:

Dividends declared and paid were $20,000.

During the year equipment was sold for $8,500 cash. This equipment cost $18,000 originally and had a book value of $8,500 at the time of sale.

All depreciation expense, $14,500, is in the operating expenses.

All sales and purchases are on account.

Instructions

Prepare a statement of cash ows using the indirect method.

Compute free cash ow.

Explanation / Answer

Answer : Cash flow

* Liabialty & Capital side did not given in numerical, hence assume that Account payable Increase by $ 6000.

Cash Flow at 2015 Sales 242000 Increase in account receivables -16000 Cash collection 226000 Cost of Goods Sold 175000 Increase in inventories 7000 Increase in Prepaid expenses 0 Decrease in Accrued Liabilities 0 increase in account payable * -6000 Cash payment for purchase 176000 Other Operating exp. 24000 Cash operation expenses 24000 Interest Expenses 3000 Cash Interest 3000 Income Tax 8000 Increase in Income tax payable 0 Cash Payment for income tax 8000 Net Cash Flow From Operation 15000 Investment activities Decrease in Equipment 23000 Loss on sale of Equipment 0 Profit on sale of Long term investment 0 Decrease In long term investment 0 Cash flow from investment 23000 Financing Activities Buy Back of stock 0 Contributed Capital in excess of pay 0 Dividend paid 20000 issue of Bonds 0 Cash flow from Financing -20000 Net Cash Flow 18000 Cash at 2015 38000 Cash at 2014 20000 18000
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