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STATEMENT OF CASH FLOWS The Balance Sheet accounts for Cheryll Company, a calend

ID: 2559633 • Letter: S

Question

STATEMENT OF CASH FLOWS

The Balance Sheet accounts for Cheryll Company, a calendar year company contain the following amounts at the end of Year 1 and Year 2:

Assets                                               Year 1                      Year 2

Cash                                                                        $ 32,000                       $ 46,000

Accounts Receivable - Net                                 24,000                       18,000

Inventory                                                                 42,000                         24,000

Prepaid Expenses                                                 10,000                        12,000

Property, Plant And Equipment                      80,000                       110,000

Accumulated Depreciation                              (64,000)                      (72,000)

Long-Term Investments                                _   20,000                   _   20,000

                                                            Total        $144,000                    $158,000                                                                                                   ========                   ========

Liabilities and Stockholders' Equity

Accounts Payable                                            $ 28,000                    $ 11,000

Accrued Liabilities                                              15,000                         19,000

Bonds Payable                                                     43,000                        52,000

                                                                                   _________                    _________

            Total Liabilities                                      86,000                       82,000

Common Stock                                                   10,000                        10,000

Retained Earnings                                            48,000                   _ 66,000

            Total Stockholders' Equity               __58,000                     _ 76,000

            Total Liabilities And

                        Stockholder's Equity            $144,000                  $158,000

                                                                           ========                  ========

The Income Statement for Cheryll Company for Year 2 is as follows:

                        Sales                                          $ 216,000

                        Cost Of Goods Sold                  118,000

                        Gross Profit (Margin)               98,000

                        Operating Expenses                  56,000

                        Net Income                              $ 34,000

                                                                           ========

Cheryll Company purchased $30,000 of equipment in Year 2. There were $16,000 Cash Dividends paid in Year 2.

Required

1.     Enter the missing (blank) amounts in the Statement Of Cash Flows.

INSERT THE REQUIRED ABOVE INFORMATION IN THE TEMPLATE PRESENTED BELOW.

Cheryll Company

Statement of Cash Flows

For the Year Ended December 31, Year 2

Cash flows from Operating Activities:

Net Income

$ 34,000

Add (deduct) adjusting items:

8,000

Depreciation Expense   

Decrease

in Accounts Receivable

              

        

Decrease

in Inventory

          

    

Increase

in Prepaid Expenses

   

Decrease

in Accounts Payable

(17,000)

Increase

in Accrued Liabilities

          

    4,000

Net Cash from Operating Activities

$   51,000

Cash flow from Investing Activities:

Purchase of Equipment

Net Cash from Investing Activities

      (30,000)

Cash flow from Financing Activities:

Issuance of Bonds

$

Payment of Cash Dividends

        

Net Cash from Financing Activities

        (7,000)

Net Increase in Cash

   $ 14,000

Cheryll Company

Statement of Cash Flows

For the Year Ended December 31, Year 2

Cash flows from Operating Activities:

Net Income

$ 34,000

Add (deduct) adjusting items:

8,000

Depreciation Expense   

Decrease

in Accounts Receivable

              

        

Decrease

in Inventory

          

    

Increase

in Prepaid Expenses

   

Decrease

in Accounts Payable

(17,000)

Increase

in Accrued Liabilities

          

    4,000

Net Cash from Operating Activities

$   51,000

Cash flow from Investing Activities:

Purchase of Equipment

Net Cash from Investing Activities

      (30,000)

Cash flow from Financing Activities:

Issuance of Bonds

$

Payment of Cash Dividends

        

Net Cash from Financing Activities

        (7,000)

Net Increase in Cash

   $ 14,000

Explanation / Answer

Statement of cash flow

Cash flow from operating activities Net income 34000 Adjustment to reconcile net income Depreciation 8000 Decrease account receivable 6000 Decrease inventory 18000 Increase prepaid exp (2000) Decrease account payable (17000) Increase accured liabilities 4000 Net cash flow from operating activities 51000 Cash flow from investing activities Equipment purchase (30000) Net cash flow from investing activities (30000) Cash flow from financing activities Dividend paid (16000) Issue bonds payable 9000 Net cash flow from financing activities (7000) Net cash flow 14000 Beginning cash 32000 Ending cash 46000