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1. Fill in the table by indicating if it is an increasing (+) or decreasing (-)

ID: 2583867 • Letter: 1

Question

1. Fill in the table by indicating if it is an increasing (+) or decreasing (-) transaction. Also indicate if it is an operating (O), investing (I), or financing (F), activity.                                                                                                                                                                                          + or -    O, I, or F

Cash payment of dividends

2,000

Cash payment for inventory

120,650

Cash payment for expenses

61,000

Cash payment for wages

45,250

Cash payment for interest expense

925

Cash payment for purchase of equipment

25,350

Cash payment for repayment of debt

14,000

Cash collection of accounts receivable

340,500

Cash collection of interest revenue

12,500

Cash collection of dividend revenue

10,500

Cash proceeds from sale of equipment

12,000

Cash proceeds from sale of common stock

55,000

2. Using the information in the table from question 1, complete the following statement of cash flows using the direct method. List each transaction and amount under the appropriate section. Be sure to indicate if it is increasing or decreasing (+ or -). You may not need to use all of the lines.

Cash from Operating Activity

Amount

Net cash __ (provided or used) by operating activity

Cash from Investing activity

Amount

Net cash _____ (provided or used) by investing activity

Cash from Financing Activity

Amount

Net cash __ (provided or used) by financing activity

Net change in cash during period                                                                

Cash at beginning of period                                                       27,000

Cash at end of period                                                                                  

Cash payment of dividends

2,000

Cash payment for inventory

120,650

Cash payment for expenses

61,000

Cash payment for wages

45,250

Cash payment for interest expense

925

Cash payment for purchase of equipment

25,350

Cash payment for repayment of debt

14,000

Cash collection of accounts receivable

340,500

Cash collection of interest revenue

12,500

Cash collection of dividend revenue

10,500

Cash proceeds from sale of equipment

12,000

Cash proceeds from sale of common stock

55,000

Explanation / Answer

1.

2.

Cash payment of dividends 2000 (-) (F) Cash payment for inventory 120650 (-) (O) Cash payment for expenses 61000 (-) (O) Cash payment for wages 45250 (-) (O) Cash payment for interest expense 925 (-) (O) Cash payment for purchase of equipment 25350 (-) (I) Cash payment for repayment of debt 14000 (-) (F) Cash collection of accounts receivable 340500 (+) (O) Cash collection of interest revenue 12500 (+) (O) Cash collection of dividend revenue 10500 (+) (I) Cash proceeds from sale of equipment 12000 (+) (I) Cash proceeds from sale of common stock 55000 (+) (F)