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Sage Inc., a greeting card company, had the following statements prepared as of

ID: 2535852 • Letter: S

Question

Sage Inc., a greeting card company, had the following statements prepared as of December 31, 2017.

SAGE INC.
COMPARATIVE BALANCE SHEET
AS OF DECEMBER 31, 2017 AND 2016

12/31/17

12/31/16

$6,100

$6,900

62,500

51,000

34,800

18,100

39,600

60,200

4,900

4,000

154,500

130,100

(34,800

)

(25,300

)

46,300

50,400

$313,900

$295,400

$46,000

$40,200

4,000

6,000

8,100

4,000

8,000

10,000

59,700

69,000

100,000

100,000

30,000

30,000

58,100

36,200

$313,900

$295,400

SAGE INC.
INCOME STATEMENT
FOR THE YEAR ENDING DECEMBER 31, 2017

$339,075

175,000

164,075

119,900

44,175

$11,300

2,000

9,300

34,875

6,975

$27,900


Additional information:


Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

SAGE INC.
COMPARATIVE BALANCE SHEET
AS OF DECEMBER 31, 2017 AND 2016

12/31/17

12/31/16

Cash

$6,100

$6,900

Accounts receivable

62,500

51,000

Short-term debt investments (available-for-sale)

34,800

18,100

Inventory

39,600

60,200

Prepaid rent

4,900

4,000

Equipment

154,500

130,100

Accumulated depreciation—equipment

(34,800

)

(25,300

)

Copyrights

46,300

50,400

Total assets

$313,900

$295,400

Accounts payable

$46,000

$40,200

Income taxes payable

4,000

6,000

Salaries and wages payable

8,100

4,000

Short-term loans payable

8,000

10,000

Long-term loans payable

59,700

69,000

Common stock, $10 par

100,000

100,000

Contributed capital, common stock

30,000

30,000

Retained earnings

58,100

36,200

Total liabilities & stockholders’ equity

$313,900

$295,400

Explanation / Answer

Sage Inc

Statement of cash flows (indirect method)

For the year ended December 31 2017

Cash flows from operating activities Net income 27900 Adjustments to net income Depreciation + Amortization 13600 Gain on sale of equipment (2000) Increase in Accounts receivable (11500) Decrease in inventory 20600 Increase in prepaid rent (900) Increase in accounts payable 5800 Decrease in income tax payable (2000) Increase in Salaries and wages payable 4100 Net cash flows from operating activities 55600 Cash flows from investing activities Sale of equipment (19900-(19900*70%)+2000) 7970 Purchase of equipment (154500-130100+19900) (44300) Purchase of available for sale securities (16700) Net cash flows from investing activities (53030) Cash flows from financing activities Principal payment of short term loan (2000) Principal payment of long term loan (9300) Dividend payments (6000) Net cash used by financing activities (17300) Increase (decrease) in cash (14730)
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