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Rojas Corporation’s comparative balance sheets are presented below. Rojas Corpor

ID: 2593481 • Letter: R

Question

Rojas Corporation’s comparative balance sheets are presented below.

Rojas Corporation
Comparative Balance Sheets
December 31

2019

2018

$ 14,300

$ 10,700

21,200

23,400

20,000

26,000

70,000

70,000

(15,000

)

(10,000

)

$110,500

$120,100

$ 12,370

$ 31,100

75,000

69,000

23,130

20,000

$110,500

$120,100


Additional information:

Prepare a statement of cash flows for 2019 using the indirect method.

Compute free cash flow.

Rojas Corporation
Comparative Balance Sheets
December 31

2019

2018

Cash

$ 14,300

$ 10,700

Accounts receivable

21,200

23,400

Land

20,000

26,000

Buildings

70,000

70,000

Accumulated depreciation—buildings

(15,000

)

(10,000

)

   Total

$110,500

$120,100

Accounts payable

$ 12,370

$ 31,100

Common stock

75,000

69,000

Retained earnings

23,130

20,000

   Total

$110,500

$120,100

Explanation / Answer

Cash Flow Statement

Net income ........................................22630

Less; Loss on sale of land..................(100)

Less; Dividend paid...........................(19500)

Add; Earning during the year................3130

Add; Depreciation...................................5000

Add; Decrease in account recevables......2200

Less; Decrease in account payable.......(18730)

Add; Increase in stock.............................(6000)

Cash outflow ....................................(11370)

NOTE: no cash and financing activities occcured during the year therefore sale of land and other investing and financing activities are not concerned

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