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Exercise 23-17 (Part Level Submission) SUNLAND INC. BALANCE SHEET DECEMBER 31, 2

ID: 2520014 • Letter: E

Question

Exercise 23-17 (Part Level Submission)

SUNLAND INC.
BALANCE SHEET
DECEMBER 31, 2016

$8,400

$14,900

28,900

25,700

20,000

25,000

67,400

75,000

39,600

23,700

$164,300

$164,300

(a)

Exercise 23-17 (Part Level Submission)

Sunland Inc., had the following condensed balance sheet at the end of operations for 2016.

SUNLAND INC.
BALANCE SHEET
DECEMBER 31, 2016

Cash

$8,400

Current liabilities

$14,900

Current assets other than cash

28,900

Long-term notes payable

25,700

Equity investments

20,000

Bonds payable

25,000

Plant assets (net)

67,400

Common stock

75,000

Land

39,600

Retained earnings

23,700

$164,300

$164,300


During 2017, the following occurred.
1. A tract of land was purchased for $9,100. 2. Bonds payable in the amount of $15,000 were redeemed at par. 3. An additional $10,000 in common stock was issued at par. 4. Dividends totaling $9,500 were paid to stockholders. 5. Net income was $30,500 after allowing depreciation of $13,400. 6. Land was purchased through the issuance of $22,400 in bonds. 7. Sunland Inc. sold part of its investment portfolio for $12,700. This transaction resulted in a gain of $2,000 for the company. No unrealized gains or losses were recorded on these investments in 2017. 8. Both current assets (other than cash) and current liabilities remained at the same amount.

Explanation / Answer

Statement of Cash Flow Particulars Amount Total Amount Income              30,500.00 Gain on sale of investment portfolio              (2,000.00) Cash flow from operating activities              28,500.00 Cash flow from Investing activities Purchase of Land              (9,100.00) Sale of investment              12,700.00 Cash flow from Investing activities                3,600.00 Cash flow from Financing activities Issue of Stock              10,000.00 Redemption of bonds payable            (15,000.00) Dividends Paid              (9,500.00) Cash flow from Financing activities           (14,500.00) net change in cash and cash equivalents              17,600.00 Opening cash and cash equivalents                8,400.00 Closing cash and cash equivalents              26,000.00