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KURTZEL COMPANY Comparative Balance Sheets December 31 Assets 2014 2013 $ 35,000

ID: 2480082 • Letter: K

Question

KURTZEL COMPANY
Comparative Balance Sheets
December 31

Assets

2014

2013

$ 35,000

$ 20,000

20,000

14,000

28,000

20,000

60,000

78,000

(32,000

)

(24,000

)

$111,000

$108,000

Liabilities and Stockholders’ Equity

$ 19,000

$ 15,000

7,000

8,000

17,000

33,000

18,000

14,000

50,000

38,000

$111,000

$108,000

KURTZEL COMPANY
Income Statement
For the Year Ended December 31, 2014

$242,000

175,000

67,000

$18,000

6,000

24,000

43,000

3,000

40,000

8,000

$ 32,000

Prepare a statement of cash flows for Kurtzel Company using the direct method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

KURTZEL COMPANY
Statement of Cash Flows
For the Year Ended December 31, 2014

Presented below are the financial statements of Kurtzel Company.

KURTZEL COMPANY
Comparative Balance Sheets
December 31

Assets

2014

2013

Cash

$ 35,000

$ 20,000

Accounts receivable

20,000

14,000

Inventory

28,000

20,000

Property, plant, and equipment

60,000

78,000

Accumulated depreciation

(32,000

)

(24,000

)

Total

$111,000

$108,000

Liabilities and Stockholders’ Equity

Accounts payable

$ 19,000

$ 15,000

Income taxes payable

7,000

8,000

Bonds payable

17,000

33,000

Common stock

18,000

14,000

Retained earnings

50,000

38,000

Total

$111,000

$108,000

KURTZEL COMPANY
Income Statement
For the Year Ended December 31, 2014

Sales revenue

$242,000

Cost of goods sold

175,000

Gross profit

67,000

Selling expenses

$18,000

Administrative expenses

6,000

24,000

Income from operations

43,000

Interest expense

3,000

Income before income taxes

40,000

Income tax expense

8,000

Net income

$ 32,000


Additional data:
1. Depreciation expense was $17,500. 2. Dividends declared and paid were $20,000. 3. During the year equipment was sold for $8,500 cash. This equipment cost $18,000 originally and had accumulated depreciation of $9,500 at the time of sale.
Further analysis reveals the following.
1. Accounts payable pertain to merchandise suppliers. 2. All operating expenses except for depreciation were paid in cash. 3. All depreciation expense is in the selling expense category. 4. All sales and purchases are on account.

Explanation / Answer

KURTZEL COMPANY Statement of Cash Flows For the Year Ended December 31, 2014 Amount($) Amount($) Cash Flows from Operating Activities
Cash Receipts from Customers 236000 Less: Cash Payments To Suppliers 179000 For Operating Expenses 24000 For Income Taxes 9000 For Interest 3000 Net Cash Provided by Operating Activities
21000 Cash Flows from Investing Activities Sale Of equiplment 8500 Sale of Property,Plant and Equipement 17500 Net Cash used by Investing Activities
26000 Cash Flows from Financing Activities Issuance of Common Stock 4000 Redemption of Bonds -16000 Payment of Dividends -20000 Net Cash used by Financing Activities
-32000 Net Increase in Cash
15000 Cash at Beginning of Period
20000 Cash at End of Period 35000