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Fitzpatrick Company\'s calendar-year 2013 income statement shows the following:

ID: 2486476 • Letter: F

Question

Fitzpatrick Company's calendar-year 2013 income statement shows the following: Net Income. dollar 374,000; Depreciation Expense, dollar 44,000; Amortization Expense, dollar 7,200; Gain on Sale of Plant Assets. dollar 6,000. An examination of the company's current assets and current liabilities reveals the following changes (all from operating activities): Accounts Receivable decrease. dollar 17,100; Merchandise Inventory decrease, dollar 42,000; Prepaid Expenses increase. dollar 4,700; Accounts Payable decrease. dollar 8,200; Other Payables increase, dollar 1, 200. Use the indirect method to compute cash flow from operating activities. (Amounts to be deducted should be indicated with a minus sign.)

Explanation / Answer

Net income                                                $374,000

Add

Depreciation expense                                   44,000

Amortization expense                                    7,200

Account receivable decrease                       17,100

Merchandise inventory decrease                42,000

Other payable increase                                    1,200

Less

Gain on sale of plant assets                          -6,000

Prepaid expense increase                              -4,700

Account payable decrease                            -8,200

Net cash flow from operating activity   $466,600

Net income                                                $374,000

Add

Depreciation expense                                   44,000

Amortization expense                                    7,200

Account receivable decrease                       17,100

Merchandise inventory decrease                42,000

Other payable increase                                    1,200

Less

Gain on sale of plant assets                          -6,000

Prepaid expense increase                              -4,700

Account payable decrease                            -8,200

Net cash flow from operating activity   $466,600