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Lansing Company’s 2015 income statement and selected balance sheet data (for cur

ID: 2467724 • Letter: L

Question

Lansing Company’s 2015 income statement and selected balance sheet data (for current assets and current liabilities) at December 31, 2014 and 2015, follow. LANSING COMPANY Income Statement For Year Ended December 31, 2015 Sales revenue $ 59,200 Expenses Cost of goods sold 20,000 Depreciation expense 6,000 Salaries expense 10,000 Rent expense 2,500 Insurance expense 1,900 Interest expense 1,900 Utilities expense 1,300 Net income $ 15,600 LANSING COMPANY Selected Balance Sheet Accounts At December 31 2015 2014 Accounts receivable $360 $373 Inventory 103 87 Accounts payable 116 124 Salaries payable 46 39 Utilities payable 10 8 Prepaid insurance 9 10 Prepaid rent 11 8 Required: Prepare the cash flows from operating activities section only of the company’s 2015 statement of cash flows using the direct method.

Explanation / Answer

Collection from receivable = 373 + 59200 - 360 = 59213

Purchase = 20000 + 103 -87 = 20016

Payment to payable = 124 +20016 -116 = 20024

Payment of salary = 39+10000-46 = 9993

Payment of rent = 11 +2500 -8 = 2503

payment of insurance = 9 +1900 -10 = 1899

Utilities paid = 8 + 1300 -10 = 1298

collection of receivable 59213 Less:Payment to payables 20024 Payment of salary 9993 Payment of rent 2503 payment of insurance 1899 Utilities paid 1298 cash flow from operating activity 23496