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Exercise 12-4 The current sections of Flounder Corp.\'s balance sheets at Decemb

ID: 2582203 • Letter: E

Question

Exercise 12-4 The current sections of Flounder Corp.'s balance sheets at December 31, 2016 and 2017, are presented here. Flounder Corp.'s net income for 2017 was $165,393 Depreciation expense was $29,187 2017 2016 Current assets Cash Accounts receivable Inventory Prepaid expenses $113,505 86,480 181,608 29,187 $410,780 $107,019 96,209 185,932 23,782 $412,942 Total current assets Current liabilities Accrued expenses payable Accounts payable 16,215 91,885 $108,100 $ 5,405 99,452 $ 104,857 Total current liabilities Prepare the net cash provided (used) by operating activities section of the company's statement of cash flows for the year ended December 31, 2017, 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).)

Explanation / Answer

Answer:

Founder Corp

Statement cash flow (partial)

Amount $

Amount $

Cash flow from operating actvity

Net come

165,393

Adjustment to reconcile the net income

Add: decrese in Account recivable (96209-86480)

9729

Add: decrese in Inventory (185932-181608)

4324

Less: decrese in Prepaid Exp (23782-29187)

-5405

Add: Increse in Accruid Exp payable (16215-5405)

10810

Less: decrese in Account payable (91855-99452)

-7597

Net effect

11861

Cash flow from operating actvity

177,254

Founder Corp

Statement cash flow (partial)

Amount $

Amount $

Cash flow from operating actvity

Net come

165,393

Adjustment to reconcile the net income

Add: decrese in Account recivable (96209-86480)

9729

Add: decrese in Inventory (185932-181608)

4324

Less: decrese in Prepaid Exp (23782-29187)

-5405

Add: Increse in Accruid Exp payable (16215-5405)

10810

Less: decrese in Account payable (91855-99452)

-7597

Net effect

11861

Cash flow from operating actvity

177,254