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Joe and Jim have collected the following data for their partnership. Prepare a C

ID: 2650180 • Letter: J

Question

Joe and Jim have collected the following data for their partnership. Prepare a Cash Flow statement.

Data Block

Beginning of year

End of year

Cash On Hand

$120,000

Equipment Purchase

$120,000

Net Capital gains equipment)

$24,000

(Taxes have been deducted)

Net Income

$7,000

Raw Materials Inventory

$6,000

$5,500

In-Process Inventory

$5,000

$4,000

Finished Inventory

$8,000

$8,200

Accounts Receivable

$4,000

$4,100

Accounts Payable

$3,800

$3,900

Loan principal Payment

$200,000

New Loan received

$150,000

Stock Sold

$75,000

Depreciation

$40,000

Dividends Paid

$100,000

Data Block

Beginning of year

End of year

Cash On Hand

$120,000

Equipment Purchase

$120,000

Net Capital gains equipment)

$24,000

(Taxes have been deducted)

Net Income

$7,000

Raw Materials Inventory

$6,000

$5,500

In-Process Inventory

$5,000

$4,000

Finished Inventory

$8,000

$8,200

Accounts Receivable

$4,000

$4,100

Accounts Payable

$3,800

$3,900

Loan principal Payment

$200,000

New Loan received

$150,000

Stock Sold

$75,000

Depreciation

$40,000

Dividends Paid

$100,000

Explanation / Answer

Answer:

Particulars Amount ($) Cash flow from operating activities: Net income 7000 Adjustment: Depreciation 40000 Dec in Raw Materials Inventory 500 Dec in In-Process Inventory 1000 purchase of Finished Inventory -75200 Inc in Accounts Receivable -100 Inc in Accounts Payable 100 Sale of stock 75000 Net Capital gains equipment -24000 Cash flow from operating activities (A) 24300 Cash flow from investing activities: Purchase of equipment -120000 Sale of equipment 144000 Cash flow from investing activities(B) 24000 Cash flow from financing activities: Dividend paid -100000 New Loan received 150000 Loan principal Payment -200000 Cash flow from financing activities
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