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The income statement of Pronghorn Company is shown below. PRONGHORN COMPANY INCO

ID: 2514731 • Letter: T

Question

The income statement of Pronghorn Company is shown below.

PRONGHORN COMPANY
INCOME STATEMENT
FOR THE YEAR ENDED DECEMBER 31, 2017

$6,250,000

$1,990,000

4,470,000

6,460,000

1,700,000

4,760,000

1,490,000

410,000

700,000

1,110,000

$380,000


Additional information:


Prepare the operating activities section of the statement of cash flows for the year ended December 31, 2017, for Pronghorn Company, using the indirect method.

PRONGHORN COMPANY
INCOME STATEMENT
FOR THE YEAR ENDED DECEMBER 31, 2017

Sales revenue

$6,250,000

Cost of goods sold    Beginning inventory

$1,990,000

   Purchases

4,470,000

   Goods available for sale

6,460,000

   Ending inventory

1,700,000

   Cost of goods sold

4,760,000

Gross profit

1,490,000

Operating expenses    Selling expenses

410,000

   Administrative expenses

700,000

1,110,000

Net income

$380,000

Explanation / Answer

Answer:

Pronghorn Company,

Cash flow statement (partial)

Cash Flow from operating activity

net income

380,000

Adjustment to reconcile the net income

Depreciation Expanses

60,000

Decrease in account receivable

280,000

Increase in prepaid Expanses

-160,000

Decrease in account payable

-250,000

Accrued expenses payable decreased

-110,000

-180,000

Net cash caused by operating activity

200,000

Pronghorn Company,

Cash flow statement (partial)

Cash Flow from operating activity

net income

380,000

Adjustment to reconcile the net income

Depreciation Expanses

60,000

Decrease in account receivable

280,000

Increase in prepaid Expanses

-160,000

Decrease in account payable

-250,000

Accrued expenses payable decreased

-110,000

-180,000

Net cash caused by operating activity

200,000