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(Learning Objective 3: Prepare operating cash flows—indirect method) Eldred Corp

ID: 2584375 • Letter: #

Question

(Learning Objective 3: Prepare operating cash flows—indirect method) Eldred Corporation accountants have assembled the following data for the year ended June 30, 2012:

Net income

$     ?

Payment of dividends

5,500

Proceeds from the issuance of common stock

15,000

Sales revenue

222,000

Increase in current assets other than cash

32,000

Purchase of treasury stock

8,000

Cost of goods sold

$114,000

Other operating expenses

39,000

Purchase of equipment

37,000

Increase in current liabilities

11,000

Payment of note payable

29,000

Proceeds from sale of land

31,000

Depreciation expense

6,000

Prepare the operating activities section of Eldred’s statement of cash flows for the year ended June 30, 2012. Eldred uses the indirect method for operating cash flows. PLEASE CHART ON COMPUTER. NO HAND WRITTEN DATA PLEASE! THANK YOU.

Net income

$     ?

Payment of dividends

5,500

Proceeds from the issuance of common stock

15,000

Sales revenue

222,000

Increase in current assets other than cash

32,000

Purchase of treasury stock

8,000

Cost of goods sold

$114,000

Other operating expenses

39,000

Purchase of equipment

37,000

Increase in current liabilities

11,000

Payment of note payable

29,000

Proceeds from sale of land

31,000

Depreciation expense

6,000

Explanation / Answer

Net income = Sales revenue-Cost of goods sold-Other operating expenses-Depreciation expense=222000-114000-39000-6000= 63000 Statement of cash flows For the year ended June 30,2012 Cash Flows from Operating Activities Net Income 63000 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation expense 6000 Increase in current assets other than cash -32000 Increase in current liabilities 11000 -15000 Net Cash Provided by Operating Activities 48000