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I can\'t find the errors in my work can you help? Suppose the income statement f

ID: 2472899 • Letter: I

Question

I can't find the errors in my work can you help? Suppose the income statement for Goggle Company reports $115 of net income, after deducting depreciation of $30. The company bought equipment costing $85 and obtained a long-term bank loan for $90.

Calculate the change in each balance sheet account and indicate whether each account relates to operating, investing, and/or financing activities (+ for increase and ? for decrease). (Select "NE" if there is no effect. Enter all amounts as positive values.)

Prepare a statement of cash flows using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)

Required: 1.

Calculate the change in each balance sheet account and indicate whether each account relates to operating, investing, and/or financing activities (+ for increase and ? for decrease). (Select "NE" if there is no effect. Enter all amounts as positive values.)

Previous Year Current Year Change Type Cash $40 $275 + 235 Operating Accounts Receivable 80 185 + 105 Operating Inventory 285 140 - 145 Operating Equipment 525 610 + 85 Investing Accumulated Depreciation - Equipment (40) (70) - 30 Operating Total $890 $1,140 Salaries and Wages Payable $15 $60 + 45 Operating Notes Payable (long-term) 450 540 + 90 Financing Common Stock 15 15 - Financing Retained Earnings 410 525 + 115 Operating Total $890 $1,140

Explanation / Answer

GOGGLE COMPANY

Statement of Cash Flows

For the Year Ended December 31

Cash flows from operating activities;

Net Income

115

Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities

Depreciation Expenses

30

Changes in Current Assets and Current Liabilities

Less : Increase in Accounts Receivable      

(105)

Add : Decrease in Inventory

145

Add : Increase in Salaries and Wages Payable    

45

115

Net cash provided by operating activities

230

Cash flows from investing activities:

Equipment Purchased   

(85)

Net cash used by investing activities

(85)

Cash flows from financing activities:

Proceeds from Notes Payable (long-term)

90

Net cash provided financing activities

90

Net Decrease in cash

235

Add : Cash balance, at the beginning

40

Cash balance, at the end

275

GOGGLE COMPANY

Statement of Cash Flows

For the Year Ended December 31

Cash flows from operating activities;

Net Income

115

Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities

Depreciation Expenses

30

Changes in Current Assets and Current Liabilities

Less : Increase in Accounts Receivable      

(105)

Add : Decrease in Inventory

145

Add : Increase in Salaries and Wages Payable    

45

115

Net cash provided by operating activities

230

Cash flows from investing activities:

Equipment Purchased   

(85)

Net cash used by investing activities

(85)

Cash flows from financing activities:

Proceeds from Notes Payable (long-term)

90

Net cash provided financing activities

90

Net Decrease in cash

235

Add : Cash balance, at the beginning

40

Cash balance, at the end

275

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