Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

The balance sheet for Plasma Screens Corporation along with additional informati

ID: 2575440 • Letter: T

Question

The balance sheet for Plasma Screens Corporation along with additional information, are provided below:


Additional Information for 2018:

1. Net income is $160,000.

2. The company purchases $200,000 in equipment.

3. Depreciation expense is $80,000.

4. The company repays $75,000 in notes payable.

5. The company declares and pays a cash dividend of $35,000.  

Prepare the statement of cash flows using the indirect method.

PLASMA SCREENS CORPORATION
Balance Sheets
December 31, 2018 and 2017 2018 2017   Assets:   Current assets:       Cash $ 82,000    $ 120,000          Accounts receivable 72,000    96,000          Inventory 65,000    80,000          Prepaid rent 5,000    4,000      Long-term assets:       Land 500,000    500,000          Equipment 800,000    600,000          Accumulated depreciation (380,000)   (300,000)             Total assets $ 1,144,000    $ 1,100,000      Liabilities and Stockholders' Equity:   Current liabilities:       Accounts payable $ 78,000    $ 82,000          Interest payable 5,000    9,000          Income tax payable 9,000    7,000      Long-term liabilities:       Notes payable 75,000    150,000      Stockholders' equity:       Common stock 600,000    600,000          Retained earnings 377,000    252,000             Total liabilities and stockholders' equity $ 1,144,000    $ 1,100,000   

Explanation / Answer

PLASMA SCREENS CORPORATION

CASH FLOW STATEMENT FOR THE YEAR ENDED DEC 31,2018

$

$

CASH FLOW FROM OPERATING ACTIVITIES

Net Profit /Operating Profit Before Tax &Working Capital Changes

       1,60,000.00

Adjustment For non cash items and working capital changes:

Depreciation

           80,000.00

Accounts receivable

           24,000.00

Ineventory

           15,000.00

Prepaid rent

          (1,000.00)

Accounts payable

          (4,000.00)

Interest payable

          (4,000.00)

Income tax payable

             2,000.00

Cash From Operating Activities Before Taxes

    2,72,000.00

Less: Taxes paid during the year

                            -  

NET CASH FROM OPERATING ACTIVITIES (A)

      2,72,000.00

CASH FLOW FROM INVESTING ACTIVITIES

Purchase of equipment

    (2,00,000.00)

NET CASH FROM INVESTING ACTIVITIES (B)

   (2,00,000.00)

CASH FLOW FROM FINANCING ACTIVITIES

Repayment of notes

        (75,000.00)

Payment of dividend

        (35,000.00)

NET CASH FROM FINANCING ACTIVITIES (C)

   (1,10,000.00)

NET CHANGES IN CASH AND CASH EQUIVALENTS (A+B+C)

       (38,000.00)

ADD: OPENING CASH AND CASH EQUIVALENTS

      1,20,000.00

CLOSING CASH AND CASH EQUIVALENTS

          82,000.00

PLASMA SCREENS CORPORATION

CASH FLOW STATEMENT FOR THE YEAR ENDED DEC 31,2018

$

$

CASH FLOW FROM OPERATING ACTIVITIES

Net Profit /Operating Profit Before Tax &Working Capital Changes

       1,60,000.00

Adjustment For non cash items and working capital changes:

Depreciation

           80,000.00

Accounts receivable

           24,000.00

Ineventory

           15,000.00

Prepaid rent

          (1,000.00)

Accounts payable

          (4,000.00)

Interest payable

          (4,000.00)

Income tax payable

             2,000.00

Cash From Operating Activities Before Taxes

    2,72,000.00

Less: Taxes paid during the year

                            -  

NET CASH FROM OPERATING ACTIVITIES (A)

      2,72,000.00

CASH FLOW FROM INVESTING ACTIVITIES

Purchase of equipment

    (2,00,000.00)

NET CASH FROM INVESTING ACTIVITIES (B)

   (2,00,000.00)

CASH FLOW FROM FINANCING ACTIVITIES

Repayment of notes

        (75,000.00)

Payment of dividend

        (35,000.00)

NET CASH FROM FINANCING ACTIVITIES (C)

   (1,10,000.00)

NET CHANGES IN CASH AND CASH EQUIVALENTS (A+B+C)

       (38,000.00)

ADD: OPENING CASH AND CASH EQUIVALENTS

      1,20,000.00

CLOSING CASH AND CASH EQUIVALENTS

          82,000.00

Hire Me For All Your Tutoring Needs
Integrity-first tutoring: clear explanations, guidance, and feedback.
Drop an Email at
drjack9650@gmail.com
Chat Now And Get Quote