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Kate Petusky prepared Carla Vista Controls’ balance sheet and income statement f

ID: 2533009 • Letter: K

Question

Kate Petusky prepared Carla Vista Controls’ balance sheet and income statement for 2016. Before she could complete the statement of cash flows, she had to leave town to attend to a family emergency. Because the full set of statements must be provided to the auditors today, Carla Vista’s president, Lance Meyers, has asked you to prepare the statement of cash flows. Meyers has provided you with the balance sheets and income statement that Petusky prepared, as well as some notes she made:

Carla Vista Controls

Income Statement

For the Year Ended December 31, 2016

Sales revenue $ 128,400

Cost of goods sold 70,220

Gross margin 58,180

Selling expense $13,350

Administrative expense 8,100

Salaries expense 20,170

Depreciation expense 1,980

Interest expense 4,010 47,610

Income before gain and taxes 10,570

Gain on sale of Land 941

Income tax expense 847

Net income $ 10,664

Carla Vista Controls

Comparative Balance Sheets

As of December 31

2016 2015

Cash $ 5,280 $ 4,280

Accounts receivable, net 6,300 5,540

Inventory 32,000 34,340

Total current assets 43,580 44,160

Property, plant, & equipment, net 211,600 215,350

Total Assets $ 255,180 $ 259,510

Accounts payable $ 3,510 $ 5,980

Accrued expenses 2,400 2,440

Taxes payable 2,270 2,940

Bonds payable 60,150 50,440

Total liabilities 68,330 61,800

Common stock 125,050 125,050

Retained earnings 61,800 72,660

Total stockholders’ equity 186,850 197,710

Total liabilities & stockholders’ equity $ 255,180 $ 259,510

• Equipment with an original cost of $35,090 was sold for $20,681. The book value of the equipment was $19,740.

• On June 1, 2013, the company purchased new equipment for cash at a cost of $17,970.

• At the end of the year the company issued bonds payable for $9,710 cash. The bonds will mature on December 31, 2017.

• The company paid $21,524 in cash dividends for the year.

Using the indirect method, prepare Carla Vista Controls' statement of cash flows for 2016. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Carla Vista Control

Statement of Cash Flows

For the Year Ended December 31, 2016

$

$

Net cash by activities

Net cash by activities

Net cash by activities

Kate Petusky prepared Carla Vista Controls’ balance sheet and income statement for 2016. Before she could complete the statement of cash flows, she had to leave town to attend to a family emergency. Because the full set of statements must be provided to the auditors today, Carla Vista’s president, Lance Meyers, has asked you to prepare the statement of cash flows. Meyers has provided you with the balance sheets and income statement that Petusky prepared, as well as some notes she made:


Using the indirect method, prepare Carla Vista Controls' statement of cash flows for 2016. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Carla Vista Control
Statement of Cash Flows
For the Year Ended December 31, 2016

$

Carla Vista Controls
Income Statement
For the Year Ended December 31, 2016
Sales revenue $ 128,400 Cost of goods sold 70,220   Gross margin 58,180 Selling expense $13,350 Administrative expense 8,100 Salaries expense 20,170 Depreciation expense 1,980 Interest expense 4,010 47,610 Income before gain and taxes 10,570 Gain on sale of Land 941 Income tax expense 847   Net income $ 10,664

Explanation / Answer

Carla Vista Industries Statement of Cashflows   For the year Ended December 31, 2016 Cash flows from operating activities Net Income $   10,664 Adjustments to reconcile net income to : Depreciation and amortization expenses $      1,980 Gain on sale of land $       (941) Increase in accounts receivable $       (760) 5540-6300 Decrease in inventory $      2,340 34340-32000 Decrease in accounts payable $   (2,470) 3510-5980 Decrease in accrued expenses $         (40) 2400-2440 Decrease in taxes payable $       (670) 2270-2940 $       (561) Net cash flow from operating activities $   10,103 Cash flows from investing activities Cash received from sale of equipment $   20,681 Purchase of equipment $ (17,970) Net cash provided by investing activities $      2,711 Cash flows from financing activities Proceeds from issuing bonds $      9,710 Payment of cash dividend $ (21,524) Net cash used by financing activities $ (11,814) Net Decrease in cash and cash equivalents $      1,000 Cash and cash equivalents at beginning of period $      4,280 Cash and cash equivalents at end of period $      5,280