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Exercise 23-5 Blue Company’s income statement for the year ended December 31, 20

ID: 2597978 • Letter: E

Question

Exercise 23-5

Blue Company’s income statement for the year ended December 31, 2017, contained the following condensed information.

$844,000

$628,000

60,000

26,000

714,000

130,000

40,000

$90,000


Blue’s balance sheet contained the following comparative data at December 31.

2017

2016


(Accounts payable pertains to operating expenses.)

Prepare the operating activities section of the statement of cash flows using the direct method.

Service revenue

$844,000

Operating expenses (excluding depreciation)

$628,000

Depreciation expense

60,000

Loss on sale of equipment

26,000

714,000

Income before income taxes

130,000

Income tax expense

40,000

Net income

$90,000

Explanation / Answer

Prepare the operating activities section of the statement of cash flows using the direct method

cash received from customer 863000 Cash paid to supplier (614000) Cash paid for income tax (44100) Net cash flow from operating activity 204900