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The income statement for Rhino Company for the current year ended June 30 is as

ID: 2497481 • Letter: T

Question

The income statement for Rhino Company for the current year ended June 30 is as follows:

1

Sales

$445,500.00

2

Cost of merchandise sold

154,000.00

3

Gross profit

$291,500.00

4

Operating expenses:

5

Depreciation expense

$38,500.00

6

Other operating expenses

115,280.00

7

Total operating expenses

153,780.00

8

Income before income tax

$137,720.00

9

Income tax expense

39,600.00

10

Net income

$98,120.00

The balances of selected accounts at the beginning and the end of the current year are as follows:

Prepare the Cash Flows from Operating Activities section of the statement of cash flows, using the direct method. Refer to the Amount Descriptions list provided for the exact wording of the answer choices for text entries. “Deduct”, “Add” or colons (:) will automatically appear if required.

1

Sales

$445,500.00

2

Cost of merchandise sold

154,000.00

3

Gross profit

$291,500.00

4

Operating expenses:

5

Depreciation expense

$38,500.00

6

Other operating expenses

115,280.00

7

Total operating expenses

153,780.00

8

Income before income tax

$137,720.00

9

Income tax expense

39,600.00

10

Net income

$98,120.00

Explanation / Answer

Cash flow from operating activities Direct method Sales    445,500 less: increase in account receivable      (5,060) Cash collections    440,440 LESS: Cost of goods sold    154,000 Add: increase in inventories      12,100 less: increase in account payable      (4,840) Cash payment for purchases    161,260 Sales and Administration Operating expenses    115,280 Less: decrease in prepaid expense      (1,320) Less: decrease in accrued expense payable      (1,760) cash payment for operations    112,200 Income tax expense      39,600 increase in income tax payable - cash payment for income taxes      39,600 Net cashflow from operating activities    127,380